[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 4B][S'f  
　　股本 Share capital |EN
h)M8}r  
　　已归还投资 Investment returned A+{VGP^  
　　利润分配-其他转入 Profit appropriation - other transfer in 2J;g{ 95z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =vhm}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i}?>g-(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #.[k=dj   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0m ? )ROaJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tLmTjX .6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {(}By/_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &kw@,];4Z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k VQ\1!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Aiea\jBv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares WX
0tgXl
 
　　期初未分配利润 Retained earnings, beginning of the year HpnWoDM  
　　资本公积-股本溢价 Capital surplus - share premium Xha..r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vr ^qWn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation LreP4dRe  
　　资本公积-股权投资准备 Capital surplus - investment reserve v.5+7,4  
　　资本公积-拨款转入 Capital surplus - subsidiary J$v?T$LVw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H>@+om  
　　资本公积-其他 Capital surplus - others |^H5^k "Bv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g=o4Q< #^y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;9g2?-svw  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q NVa?'0"Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund Sa5G.^
XI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @\I#^X5lv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8Q+36!  
　　主营业务收入 Sales POR\e|hRT]  
　　主营业务成本 Cost of sales X[TR3[1}  
　　主营业务税金及附加 Sales tax gPc=2  
　　营业费用 Operating expenses :eLVC7'  
　　管理费用 General and administrative expenses &jr3B;g!C  
　　财务费用 Financial expenses %u5]>]M+  
　　投资收益 Investment income iG?[<1~  
　　其他业务收入 Other operating income sn>~O4"  
　　营业外收入 Non-operating income 8-6L|#J#  
　　补贴收入 Subsidy income >-{Hyx  
　　其他业务支出 Other operating expenses >@AB<$A  
　　营业外支出 Non-operating expenses /H+a0`/  
　　所得税 Income tax #cLBQJq  
　　直接人工成本差异(direct labor variance) p
Y$Q  
　　直接材料成本差异(direct material variance) t&Og$@  
　　在产品计价(work-in-process costing) 5E_YEBO/  
　　联产品成本计算(joint products costing) 5 rUdv}.  
　　生产成本汇总程序(accumulation process of procluction cost) D|#E9OQzs  
　　制造费用差异(manufacturing expenses variance) y18Y:)DkL  
　　实际成本与估计成本(actual cost and estimated cost) 3{(/x1a,4  
　　工资费用分配(salary costs allocation) sUm'  
　　成本曲线(cost curve) &]-DqK7  
　　农业生产成本(agriculture production cost) R_xRp&5  
　　原始成本和重置成本(original cost and replacement cost) /|#fejPh  
　　工程施工成本 f:P}*^ Gw  
　　直接成本与间接成本(direct cost and indirect cost) :p6M=  
　　可控成本(controllable cost) '$QB$2~V  
　　制造费用分配(manufacturing expenses allocation) Oz#{S:24M+  
　　理论成本与应用成本(theory cost and practice cost) w)jISu;RG  
　　辅助生产成本分配(auxiliary production cost allocation) pcI uN  
　　期间,费用 e<q?e}>?  
　　成本控制程序(procedure of cost control) VOh4#%Vj  
　　成本记录(cost entry, cost recorder cost agenda) qb` \)X]9  
　　成本计算分批法(job costing method) cPc</[x[W  
　　成本计算分步法 -o EW:~y  
　　直接人工成本差异(direct labor variance) ?@ $r   
　　成本控制方法(cost control method)