[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 u&Dd9k
Mz  
　　股本 Share capital T]J#>LBd  
　　已归还投资 Investment returned &@xeWB  
　　利润分配-其他转入 Profit appropriation - other transfer in Hz<)a(r!J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nnO@$
T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tn3f5ka'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \8X8NCM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4&LoE~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p}swJ;S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U^X8{,8O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a'|Dm7'4t  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $JXQn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RJI*ZNbA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3/hAxd  
　　期初未分配利润 Retained earnings, beginning of the year _ .Bite^  
　　资本公积-股本溢价 Capital surplus - share premium /waZ9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X{riI^(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation cM'5m  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0#K B.2AP  
　　资本公积-拨款转入 Capital surplus - subsidiary 9^c"HyR  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &gR)bNIC_=  
　　资本公积-其他 Capital surplus - others KBFAV&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &9'JHF!l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #TSLgV'U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !P26$US%P  
　　盈余公积-储备基金 Surplus reserve - reserve fund Iq[,)$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund jNNl5.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p{Gg,.f!HM  
　　主营业务收入 Sales KPA5 X]  
　　主营业务成本 Cost of sales YB}_zuZ4&  
　　主营业务税金及附加 Sales tax HCifO  
　　营业费用 Operating expenses jQ31u  
　　管理费用 General and administrative expenses Mhw\i&*U  
　　财务费用 Financial expenses 5OUe|mS  
　　投资收益 Investment income ZvO:!u0+"  
　　其他业务收入 Other operating income gB@Wv91  
　　营业外收入 Non-operating income CQ3{'"b  
　　补贴收入 Subsidy income @]h#T4z'  
　　其他业务支出 Other operating expenses 3?uP$(l  
　　营业外支出 Non-operating expenses tgYIM`f  
　　所得税 Income tax u$[T8UqF  
　　直接人工成本差异(direct labor variance) '17u W
q  
　　直接材料成本差异(direct material variance) jWW2&cBm\  
　　在产品计价(work-in-process costing) X|wXTecg*|  
　　联产品成本计算(joint products costing) ~+$l9~`{  
　　生产成本汇总程序(accumulation process of procluction cost) U-s6h;^O  
　　制造费用差异(manufacturing expenses variance) QrPWS-3~!  
　　实际成本与估计成本(actual cost and estimated cost) hTn }AsfLY  
　　工资费用分配(salary costs allocation) &[KFCn  
　　成本曲线(cost curve) HF\L`dJX?  
　　农业生产成本(agriculture production cost) &4DV]9+g  
　　原始成本和重置成本(original cost and replacement cost) [P{Xg:0  
　　工程施工成本 Dx[t?-  
　　直接成本与间接成本(direct cost and indirect cost) ;@d<*  
　　可控成本(controllable cost) d*,|?Ar*b  
　　制造费用分配(manufacturing expenses allocation) :7!/FBd  
　　理论成本与应用成本(theory cost and practice cost) 3)g1e=\i$  
　　辅助生产成本分配(auxiliary production cost allocation) O'-lBf+<  
　　期间,费用 }Gz"
og*8  
　　成本控制程序(procedure of cost control) TniZ!ud  
　　成本记录(cost entry, cost recorder cost agenda) ^j=_=Km]  
　　成本计算分批法(job costing method) ^J~ }KOH  
　　成本计算分步法 9HEc=,D|  
　　直接人工成本差异(direct labor variance)
<ZrZSt+<  
　　成本控制方法(cost control method)