[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 Ae[fW9
7  
　　股本 Share capital G*f\ /  
　　已归还投资 Investment returned 5P{[8PZxbV  
　　利润分配-其他转入 Profit appropriation - other transfer in w{*PZ b4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X;1yQ|su  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :8`~dj.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund );zLgNx,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j5wfqi  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j5[Y0)pV\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?<` ;lu/eL  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends nTl2F1(sV7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IZLBv2m
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RGL2S]UFs  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !QpOrg  
　　期初未分配利润 Retained earnings, beginning of the year nV`U{} x  
　　资本公积-股本溢价 Capital surplus - share premium ? G`6}NP  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Wu"1M^a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *M)M!jTv  
　　资本公积-股权投资准备 Capital surplus - investment reserve {;N2 &S o  
　　资本公积-拨款转入 Capital surplus - subsidiary Z9.0#Jnu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f^ja2.*%?  
　　资本公积-其他 Capital surplus - others "x vizvR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,+5:}hR+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }<YU4EW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bf.iRh0Q5  
　　盈余公积-储备基金 Surplus reserve - reserve fund Qvty;2$o@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B Dp")[l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment inFS99DKx  
　　主营业务收入 Sales 7=D,D+f  
　　主营业务成本 Cost of sales o*Xfgc  
　　主营业务税金及附加 Sales tax p|(SR~;6  
　　营业费用 Operating expenses \1SC:gN*#  
　　管理费用 General and administrative expenses U.5R3z  
　　财务费用 Financial expenses %E5b}E#  
　　投资收益 Investment income qX*xQA|ak,  
　　其他业务收入 Other operating income =P%&]5ts  
　　营业外收入 Non-operating income yM`u]p1  
　　补贴收入 Subsidy income d@ >i=l [  
　　其他业务支出 Other operating expenses J?dLI_{<  
　　营业外支出 Non-operating expenses :w-:B^VB  
　　所得税 Income tax
zO---}[9a  
　　直接人工成本差异(direct labor variance) #N"u 0  
　　直接材料成本差异(direct material variance) :G6aO  
　　在产品计价(work-in-process costing) Jt[,V*:#  
　　联产品成本计算(joint products costing) R
*!s'R  
　　生产成本汇总程序(accumulation process of procluction cost) uIbAlE  
　　制造费用差异(manufacturing expenses variance) J&s$Wqf  
　　实际成本与估计成本(actual cost and estimated cost) @TQ/Z$y  
　　工资费用分配(salary costs allocation)  3%bhW9H%  
　　成本曲线(cost curve) $btu =_|f  
　　农业生产成本(agriculture production cost) 0QT
:@v2R  
　　原始成本和重置成本(original cost and replacement cost) i!RfUod  
　　工程施工成本 haY]gmC  
　　直接成本与间接成本(direct cost and indirect cost) %S"85#R5E  
　　可控成本(controllable cost) 2lO(f+  
　　制造费用分配(manufacturing expenses allocation) ,l6,k<   
　　理论成本与应用成本(theory cost and practice cost) 3C<G8*4);/  
　　辅助生产成本分配(auxiliary production cost allocation) ,~=]3qmbR  
　　期间,费用 6Iqy"MQuq  
　　成本控制程序(procedure of cost control) 8>t,n,k  
　　成本记录(cost entry, cost recorder cost agenda) E*u*LMm  
　　成本计算分批法(job costing method)
v7SYWO#  
　　成本计算分步法 i6KB\W2  
　　直接人工成本差异(direct labor variance) p<{P#?4 g  
　　成本控制方法(cost control method)