[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 bSwW
szd~  
　　股本 Share capital rtJl _0`  
　　已归还投资 Investment returned 57{oh")  
　　利润分配-其他转入 Profit appropriation - other transfer in Dz=k7zRg"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +Z2MIC|Ud  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <|O^>s;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund D H DZ_t:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h5z)L c^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nq}Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xynw8;Y,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g_*T?;!.U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^ OJyN,A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `;,Pb&
W~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g3@Rl2yQJ  
　　期初未分配利润 Retained earnings, beginning of the year d<w~jP\  
　　资本公积-股本溢价 Capital surplus - share premium "yziXT@V  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R)?{
]]v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^_I} x)i*@  
　　资本公积-股权投资准备 Capital surplus - investment reserve $h9='0Wi0'  
　　资本公积-拨款转入 Capital surplus - subsidiary kpwt]]e*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &MR/6"/s  
　　资本公积-其他 Capital surplus - others YIt9M,5/Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !U_K&f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ou
>u%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AEmNHO@%q  
　　盈余公积-储备基金 Surplus reserve - reserve fund }y%`)lz~;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 31^cz*V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gIWrlIV{9  
　　主营业务收入 Sales 5\mTr)\R  
　　主营业务成本 Cost of sales `"yxdlXA  
　　主营业务税金及附加 Sales tax %x;x_  
　　营业费用 Operating expenses vP%tk s+.  
　　管理费用 General and administrative expenses Z!d7&T}  
　　财务费用 Financial expenses $FH18  
　　投资收益 Investment income mN`YuR~  
　　其他业务收入 Other operating income |as!Ui/J/  
　　营业外收入 Non-operating income .Hhhi  
　　补贴收入 Subsidy income {P9J8@D  
　　其他业务支出 Other operating expenses DVZdClAL  
　　营业外支出 Non-operating expenses Gz I~TWc+G  
　　所得税 Income tax .%EL\2  
　　直接人工成本差异(direct labor variance) JuRH>`  
　　直接材料成本差异(direct material variance) JE5  
　　在产品计价(work-in-process costing) + Y.1)i}  
　　联产品成本计算(joint products costing) CF!Sa6  
　　生产成本汇总程序(accumulation process of procluction cost) lA!"z~03*  
　　制造费用差异(manufacturing expenses variance) RT/o$$  
　　实际成本与估计成本(actual cost and estimated cost) :6J +%(f  
　　工资费用分配(salary costs allocation) vgIpj3u  
　　成本曲线(cost curve) ~8 H_u  
　　农业生产成本(agriculture production cost) 3FSqd<t;D  
　　原始成本和重置成本(original cost and replacement cost) kB:Uu}(=N  
　　工程施工成本 :pX`?Ew`g  
　　直接成本与间接成本(direct cost and indirect cost) [,EpN{l  
　　可控成本(controllable cost) rj]F87"  
　　制造费用分配(manufacturing expenses allocation) BC>=B@H 0  
　　理论成本与应用成本(theory cost and practice cost) 6dH }]~a  
　　辅助生产成本分配(auxiliary production cost allocation) Jo(`zuLJ  
　　期间,费用 Zv]x'3J#Y  
　　成本控制程序(procedure of cost control) Bm$"WbOq*R  
　　成本记录(cost entry, cost recorder cost agenda) j*@l"V>~  
　　成本计算分批法(job costing method) <Tw>|cFT  
　　成本计算分步法 -W{ DxN1  
　　直接人工成本差异(direct labor variance) "|Fy+'5}  
　　成本控制方法(cost control method)