[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 k
6kM'e3V  
　　股本 Share capital ;r/;m\V  
　　已归还投资 Investment returned xP=/N!,#  
　　利润分配-其他转入 Profit appropriation - other transfer in 0A:n0[V:]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `y+
-H|%?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9 C{ ;h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x'zBK0i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j&UMjI9[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xcJ`1*1N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit DOz\n|8S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5`]UE7gT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dtPoo\@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P"lBB8\eku  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "v}pdUW  
　　期初未分配利润 Retained earnings, beginning of the year hfcIvs/!  
　　资本公积-股本溢价 Capital surplus - share premium Gd+ET  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f1PN|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3M0+
"l(X  
　　资本公积-股权投资准备 Capital surplus - investment reserve S?{/hy  
　　资本公积-拨款转入 Capital surplus - subsidiary hCYQGx0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation QR">.k4QJ  
　　资本公积-其他 Capital surplus - others ICB~_O5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a{[+<8=@1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iU+nqY'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @FN*TJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?4CNkk=v  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^+SkCO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^Cv^yTj;&  
　　主营业务收入 Sales #&8}<8V  
　　主营业务成本 Cost of sales j%V["?)  
　　主营业务税金及附加 Sales tax `Y40w#?uW  
　　营业费用 Operating expenses XI Jlc~2  
　　管理费用 General and administrative expenses -;;Z 'NM;8  
　　财务费用 Financial expenses \uG`|D n  
　　投资收益 Investment income t!1$$e?`r  
　　其他业务收入 Other operating income
QFPfIb/  
　　营业外收入 Non-operating income P%Ay3cR+E  
　　补贴收入 Subsidy income +KEkmXZ  
　　其他业务支出 Other operating expenses S<nq8Ebmw  
　　营业外支出 Non-operating expenses ^")F7`PF  
　　所得税 Income tax QIB>rQCceo  
　　直接人工成本差异(direct labor variance) ?@6/Alk  
　　直接材料成本差异(direct material variance) @OV-KT[>  
　　在产品计价(work-in-process costing) RQW6N??C  
　　联产品成本计算(joint products costing) ZiFooA  
　　生产成本汇总程序(accumulation process of procluction cost) ftk%EYT;  
　　制造费用差异(manufacturing expenses variance) Hqz?E@bc@  
　　实际成本与估计成本(actual cost and estimated cost) Xj+q~4{|vt  
　　工资费用分配(salary costs allocation) ?RFg$Z'^  
　　成本曲线(cost curve) 9^F2$+T[:  
　　农业生产成本(agriculture production cost) >cL{Ya}Rz  
　　原始成本和重置成本(original cost and replacement cost) 1on'^8]0  
　　工程施工成本 m+$ @'TbP  
　　直接成本与间接成本(direct cost and indirect cost) Gi^Ha=?J%
 
　　可控成本(controllable cost) >i,iOx|E-  
　　制造费用分配(manufacturing expenses allocation) bVr*h2p  
　　理论成本与应用成本(theory cost and practice cost) ^4v*W;Q  
　　辅助生产成本分配(auxiliary production cost allocation) 7@%'wy&A  
　　期间,费用 qu6DQ@ ~YC  
　　成本控制程序(procedure of cost control) ?lCd{14Mkh  
　　成本记录(cost entry, cost recorder cost agenda) Wx)K*9  
　　成本计算分批法(job costing method) ]r]k-GZ$  
　　成本计算分步法 Lb=W;9;  
　　直接人工成本差异(direct labor variance) \'?#i@O  
　　成本控制方法(cost control method)