[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 (r4VIlap  
　　股本 Share capital | dwxe
a  
　　已归还投资 Investment returned n4 @a`lN5g  
　　利润分配-其他转入 Profit appropriation - other transfer in jZ!JX mVV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '5U$`Xe1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eeZysCy+DY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund i 8X
z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e;5Lv9?C8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h$k3MhYDes  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o z{j2%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends BfT,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HJR<d&l ;p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cvA\C_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ..!-)q'?  
　　期初未分配利润 Retained earnings, beginning of the year ef;L|b%pp  
　　资本公积-股本溢价 Capital surplus - share premium L"I] mQvd  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jSYg\Z5!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }GDG$QI]K&  
　　资本公积-股权投资准备 Capital surplus - investment reserve F^z8+W  
　　资本公积-拨款转入 Capital surplus - subsidiary gj,J3x4TK/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O N0+:`3\  
　　资本公积-其他 Capital surplus - others k)V%.Eobf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w
PJRp]FA  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q;O)>K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |S:!+[  
　　盈余公积-储备基金 Surplus reserve - reserve fund M%s$F@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TrU@mYnE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment oQnk+>}%  
　　主营业务收入 Sales \_AEuz3 F  
　　主营业务成本 Cost of sales 78CJ  
　　主营业务税金及附加 Sales tax az;jMnPpR5  
　　营业费用 Operating expenses -==qMrKP  
　　管理费用 General and administrative expenses [=6~"!P}  
　　财务费用 Financial expenses bxSK
e6l  
　　投资收益 Investment income v-fi9$#^  
　　其他业务收入 Other operating income .Pes{uHg  
　　营业外收入 Non-operating income ?_>^<1I1  
　　补贴收入 Subsidy income ]}7rWs[|1  
　　其他业务支出 Other operating expenses <-:@} |br  
　　营业外支出 Non-operating expenses MlK`sH6  
　　所得税 Income tax G+ v, Hi1  
　　直接人工成本差异(direct labor variance) $>ZP%~O  
　　直接材料成本差异(direct material variance) +c8AbEewg  
　　在产品计价(work-in-process costing) QlYs7zZ  
　　联产品成本计算(joint products costing) ;c- ]bhBB  
　　生产成本汇总程序(accumulation process of procluction cost) Z#
6~N
/b  
　　制造费用差异(manufacturing expenses variance) | 58!A]  
　　实际成本与估计成本(actual cost and estimated cost) C<t'f(4s`u  
　　工资费用分配(salary costs allocation) 8J3@VD.  
　　成本曲线(cost curve) )YMlFzYr  
　　农业生产成本(agriculture production cost) eSX[J6  
　　原始成本和重置成本(original cost and replacement cost) CQzjCRS d  
　　工程施工成本 %y\eBfW,/  
　　直接成本与间接成本(direct cost and indirect cost) mzE$aFu8  
　　可控成本(controllable cost) ^]qV8
 
　　制造费用分配(manufacturing expenses allocation) k5t^s  
　　理论成本与应用成本(theory cost and practice cost) mH*@d"  
　　辅助生产成本分配(auxiliary production cost allocation) 3V Mh)  
　　期间,费用 P%@rH@^Y  
　　成本控制程序(procedure of cost control) [AX"ne#M*  
　　成本记录(cost entry, cost recorder cost agenda) afF+*\xXN  
　　成本计算分批法(job costing method) PIEW\i  
　　成本计算分步法 {jM< t  
　　直接人工成本差异(direct labor variance) 6{+_T  
　　成本控制方法(cost control method)