[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 |6UtW{2I/  
　　股本 Share capital bPD`+:A_  
　　已归还投资 Investment returned M/?KV9Xk2  
　　利润分配-其他转入 Profit appropriation - other transfer in tt?58dm|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P1b'%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s]T""-He  
　　利润分配-提取储备基金 Profit appropriation - reserve fund TSAU?r\P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cz4)Yz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n,eJ$2!J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &1l=X]%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~U(,TjJb  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve id<:p*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +X`V|E,no  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ANIz,LS  
　　期初未分配利润 Retained earnings, beginning of the year 9!9Z~/*m  
　　资本公积-股本溢价 Capital surplus - share premium ihh4pD27g  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <2!v(EkI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6C>_a*w  
　　资本公积-股权投资准备 Capital surplus - investment reserve {mWui9 %M  
　　资本公积-拨款转入 Capital surplus - subsidiary jztq.2-c#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q%/<ZC.Mz6  
　　资本公积-其他 Capital surplus - others +$xeoxU>;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6Ao%>;e*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,*4p?|A  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i |{Dd%4vK  
　　盈余公积-储备基金 Surplus reserve - reserve fund a
$
"ib  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I$Qs;- (  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +,o0-L1D  
　　主营业务收入 Sales ( >mI'!4d  
　　主营业务成本 Cost of sales /&u<
TJ4  
　　主营业务税金及附加 Sales tax *5zrZ] ^  
　　营业费用 Operating expenses !zPG?q]3  
　　管理费用 General and administrative expenses nA|.t  
　　财务费用 Financial expenses G*S|KH  
　　投资收益 Investment income fgNU03jp^x  
　　其他业务收入 Other operating income d!K sNkk  
　　营业外收入 Non-operating income i>EgG5iJ  
　　补贴收入 Subsidy income 22kpl)vbU  
　　其他业务支出 Other operating expenses {k4CEt;  
　　营业外支出 Non-operating expenses rC:?l(8ng3  
　　所得税 Income tax
1)}=bhT  
　　直接人工成本差异(direct labor variance) Auy_K?he]  
　　直接材料成本差异(direct material variance) h8\  T  
　　在产品计价(work-in-process costing) p^(&qk?ut  
　　联产品成本计算(joint products costing) kc7l
c|'z  
　　生产成本汇总程序(accumulation process of procluction cost) =#mTfJ   
　　制造费用差异(manufacturing expenses variance) 9Rek4<5  
　　实际成本与估计成本(actual cost and estimated cost) $?,a
[79  
　　工资费用分配(salary costs allocation) %{3 aW>yx  
　　成本曲线(cost curve) mh<=[J,%p  
　　农业生产成本(agriculture production cost) Lad
sw  
　　原始成本和重置成本(original cost and replacement cost) )s1Ib4C  
　　工程施工成本 ,uzN4_7u  
　　直接成本与间接成本(direct cost and indirect cost) b{fQ|QD{^E  
　　可控成本(controllable cost) 0- LpqX  
　　制造费用分配(manufacturing expenses allocation) C^QtSha
 
　　理论成本与应用成本(theory cost and practice cost) Q]rD}Ckv-  
　　辅助生产成本分配(auxiliary production cost allocation) iK?b ~Q  
　　期间,费用 [^8n0{JiN  
　　成本控制程序(procedure of cost control) ]"c+sMW  
　　成本记录(cost entry, cost recorder cost agenda) [D5 t{[i  
　　成本计算分批法(job costing method) "Jjs"7  
　　成本计算分步法 ) BfT7{WN  
　　直接人工成本差异(direct labor variance) fN"(mW>!  
　　成本控制方法(cost control method)