[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 je3n'^m  
　　股本 Share capital |aJ6363f.  
　　已归还投资 Investment returned wO)KQ~yX  
　　利润分配-其他转入 Profit appropriation - other transfer in (jFE{M$-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o"M^sKz47  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^uElQI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
;]x5;b9`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b/Q"j3
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0-f-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (gB=!1/|G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #h|< >  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ayt!a+J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :.df(1(RL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d'fpaLV  
　　期初未分配利润 Retained earnings, beginning of the year IjAity.Xrq  
　　资本公积-股本溢价 Capital surplus - share premium f_XCO=8'v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^V]DY!@k3_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation oHnpwU  
　　资本公积-股权投资准备 Capital surplus - investment reserve y'/9KrV T  
　　资本公积-拨款转入 Capital surplus - subsidiary "*\3.`Kd   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation FY*0gp  
　　资本公积-其他 Capital surplus - others SJ+-H83x  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =JH,RQ *  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^:ngHue8~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |T&#"q,i9%  
　　盈余公积-储备基金 Surplus reserve - reserve fund %$?Q%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gRI|rDC)B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Mg/2w  
　　主营业务收入 Sales u Aa>6R  
　　主营业务成本 Cost of sales x[6Bc  
　　主营业务税金及附加 Sales tax !iOu07<n&D  
　　营业费用 Operating expenses ITUl-L4xE  
　　管理费用 General and administrative expenses l= S_#  
　　财务费用 Financial expenses |XG7
UH  
　　投资收益 Investment income H9!*DA<W  
　　其他业务收入 Other operating income .6#2i <oPW  
　　营业外收入 Non-operating income HbVm O]#$D  
　　补贴收入 Subsidy income `2   
　　其他业务支出 Other operating expenses ! NEq|Y  
　　营业外支出 Non-operating expenses OAOmd 4  
　　所得税 Income tax h(sKGCG
 
　　直接人工成本差异(direct labor variance) uB5o Ghu-  
　　直接材料成本差异(direct material variance) kA`qExw%  
　　在产品计价(work-in-process costing) HX*U2<^  
　　联产品成本计算(joint products costing) CZ}tQx5ga  
　　生产成本汇总程序(accumulation process of procluction cost) N3RwcM9+;  
　　制造费用差异(manufacturing expenses variance) 5L#M
7E  
　　实际成本与估计成本(actual cost and estimated cost) G[,VPC=  
　　工资费用分配(salary costs allocation) ,CF~UX% bU  
　　成本曲线(cost curve) 5UyK
1e))  
　　农业生产成本(agriculture production cost) I =pdjD  
　　原始成本和重置成本(original cost and replacement cost) 6d8  
　　工程施工成本 bNgcZ V.  
　　直接成本与间接成本(direct cost and indirect cost) !!%F$qUd\  
　　可控成本(controllable cost) W#\4"'=I  
　　制造费用分配(manufacturing expenses allocation) -E"o)1Pj6C  
　　理论成本与应用成本(theory cost and practice cost) li^E$9oWC  
　　辅助生产成本分配(auxiliary production cost allocation)
w2GY,,R  
　　期间,费用 0AenDm@9  
　　成本控制程序(procedure of cost control) 5w3'yA<vE  
　　成本记录(cost entry, cost recorder cost agenda) BJ/%{ C`g  
　　成本计算分批法(job costing method) +P.I r  
　　成本计算分步法 !<ucwWY,  
　　直接人工成本差异(direct labor variance) 4R6 .G
O  
　　成本控制方法(cost control method)