[专业英语]2011年注册会计师考试常用英文测试词汇整理（3） [复制链接]

递延税款贷项 Deferred taxation credit
jB0Ts ;5  
　　股本 Share capital \=xS?(v!  
　　已归还投资 Investment returned oL<5hN* D  
　　利润分配-其他转入 Profit appropriation - other transfer in BglbQ'6p  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 82?LZ?!PD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UdA,.C0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |L:X$oM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -%{+\x2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @U1t~f^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *& R|0I{>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j#Lj<jX!xR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TqOH(={  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +Z"[2Dm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^uVPN1}b^@  
　　期初未分配利润 Retained earnings, beginning of the year V{x[^+w7X~  
　　资本公积-股本溢价 Capital surplus - share premium 1rLxF{,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~C
3Ada@4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
GxC\Nj#  
　　资本公积-股权投资准备 Capital surplus - investment reserve BlcsDB =ka  
　　资本公积-拨款转入 Capital surplus - subsidiary |+>U91 !  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s'IB{lJ9  
　　资本公积-其他 Capital surplus - others /g!Xe]S s  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;lhW6;oI'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xj3{Ke`6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [qkc6sqo  
　　盈余公积-储备基金 Surplus reserve - reserve fund pr,1pqiAf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HW#@e kh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]v]:8>N  
　　主营业务收入 Sales R| U
u  
　　主营业务成本 Cost of sales `@vksjxu  
　　主营业务税金及附加 Sales tax giW9b_  
　　营业费用 Operating expenses UQ@szE  
　　管理费用 General and administrative expenses hb)C"q=  
　　财务费用 Financial expenses l7IF9b$c  
　　投资收益 Investment income K*4ib/'E a  
　　其他业务收入 Other operating income s vS)7]{cU  
　　营业外收入 Non-operating income 7m?fvKy  
　　补贴收入 Subsidy income >}JEX]V  
　　其他业务支出 Other operating expenses U9awN&1([  
　　营业外支出 Non-operating expenses wL6G&6]</W  
　　所得税 Income tax Py/~Q-8p  
　　直接人工成本差异(direct labor variance) dNov= w  
　　直接材料成本差异(direct material variance) A0v@L6m-O  
　　在产品计价(work-in-process costing) kr!>rqN5  
　　联产品成本计算(joint products costing) yF+mJ >kj  
　　生产成本汇总程序(accumulation process of procluction cost) L&uPNcZ`-  
　　制造费用差异(manufacturing expenses variance) =e9<.{]S/  
　　实际成本与估计成本(actual cost and estimated cost) fRkx ^u P  
　　工资费用分配(salary costs allocation) 8+32hg@^F  
　　成本曲线(cost curve) BJ fBYH,M  
　　农业生产成本(agriculture production cost) j8rxhToC  
　　原始成本和重置成本(original cost and replacement cost) roe_H>  
　　工程施工成本 =@X?$>'  
　　直接成本与间接成本(direct cost and indirect cost) gi)C5 J4  
　　可控成本(controllable cost) lZ <D,&  
　　制造费用分配(manufacturing expenses allocation) /ZH*
t\  
　　理论成本与应用成本(theory cost and practice cost) j_0l'Saj  
　　辅助生产成本分配(auxiliary production cost allocation) 5Kk}sxol  
　　期间,费用 TD4 n%k.  
　　成本控制程序(procedure of cost control) ilZ5a&X;  
　　成本记录(cost entry, cost recorder cost agenda) -SzCeq(p%5  
　　成本计算分批法(job costing method) Ub4)x  
　　成本计算分步法 !X-
ThKEq  
　　直接人工成本差异(direct labor variance) <DII%7q,6/  
　　成本控制方法(cost control method)