[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 H
S7 G_  
　　股本 Share capital "Qm~;x2kB  
　　已归还投资 Investment returned $>*/']>  
　　利润分配-其他转入 Profit appropriation - other transfer in [3;Y:&D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =S7C
(;=4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ThiPT|5u  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OuJy$e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :!it7vZ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B0?@k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 07WIa@Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends uu46'aT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T>:g ME  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w<^2h }5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DB?PS^ -2  
　　期初未分配利润 Retained earnings, beginning of the year Nv$gKC6 ,G  
　　资本公积-股本溢价 Capital surplus - share premium mjr{L{H=?+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !gH.st  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :|6D@  
　　资本公积-股权投资准备 Capital surplus - investment reserve >C d&K9H  
　　资本公积-拨款转入 Capital surplus - subsidiary |$*9j""u  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation p]IhQnj2  
　　资本公积-其他 Capital surplus - others $S-;M0 G x  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Js2_&?}3f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *V<2\-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'H-YFB$l  
　　盈余公积-储备基金 Surplus reserve - reserve fund
L08
;z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,i((;/O6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q8yJW-GA   
　　主营业务收入 Sales |Btx&'m  
　　主营业务成本 Cost of sales L\'qAfRZ  
　　主营业务税金及附加 Sales tax -<^Q2]PE;  
　　营业费用 Operating expenses ]KPg=@Q/  
　　管理费用 General and administrative expenses O5n]4)<  
　　财务费用 Financial expenses yA) +-  
　　投资收益 Investment income 3<Y;mA=hw  
　　其他业务收入 Other operating income \\pyu]z  
　　营业外收入 Non-operating income x?&xz;  
　　补贴收入 Subsidy income :s5<AT Q  
　　其他业务支出 Other operating expenses 4Fc1'  
　　营业外支出 Non-operating expenses vWU4ZBT8G  
　　所得税 Income tax )o(F*v  
　　直接人工成本差异(direct labor variance) &=t(N
I$  
　　直接材料成本差异(direct material variance) lkJ#$Ik&  
　　在产品计价(work-in-process costing) >Zp]vK~s  
　　联产品成本计算(joint products costing) 38S&7>0@|q  
　　生产成本汇总程序(accumulation process of procluction cost) kFs kn55  
　　制造费用差异(manufacturing expenses variance) dM;WG;8e  
　　实际成本与估计成本(actual cost and estimated cost) OMC|.[  
　　工资费用分配(salary costs allocation) K`83C`w.  
　　成本曲线(cost curve) T%#P??k  
　　农业生产成本(agriculture production cost) R$,iDv.jI  
　　原始成本和重置成本(original cost and replacement cost) 03jBN2[!  
　　工程施工成本 +OP:"Q_#  
　　直接成本与间接成本(direct cost and indirect cost) D`@U[`Sw  
　　可控成本(controllable cost) z:,!yU c  
　　制造费用分配(manufacturing expenses allocation) +}Wo=R
}  
　　理论成本与应用成本(theory cost and practice cost) `- `iS?  
　　辅助生产成本分配(auxiliary production cost allocation) B{i;+[ase  
　　期间,费用 =ZL}Av}  
　　成本控制程序(procedure of cost control) xa^HU
~  
　　成本记录(cost entry, cost recorder cost agenda) j`pR;XL1[  
　　成本计算分批法(job costing method) Kt7x'5  
　　成本计算分步法 H%gD [!^  
　　直接人工成本差异(direct labor variance) HWAqJb [  
　　成本控制方法(cost control method)