[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 BB9Z
?}
  
　　股本 Share capital tFXG4+$D  
　　已归还投资 Investment returned (1*?2u*j  
　　利润分配-其他转入 Profit appropriation - other transfer in Jo_h?{"L{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (m})V0/`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $f_Brc:n {  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qd " *Td  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PoQ@9 A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C^]bXIb  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,0;E_i7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends J %URg=r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g;Bq#/w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BHqJ~2&FDW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zAS&L%^tV  
　　期初未分配利润 Retained earnings, beginning of the year 
WnU"&XZ  
　　资本公积-股本溢价 Capital surplus - share premium buq3t+0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S-g`rTx  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :U^a0s%B  
　　资本公积-股权投资准备 Capital surplus - investment reserve {^5r5GB=*  
　　资本公积-拨款转入 Capital surplus - subsidiary &H`yDrg6U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |{<g-)  
　　资本公积-其他 Capital surplus - others *[k7KG2_U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
="z\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O]90F  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZmUS}   
　　盈余公积-储备基金 Surplus reserve - reserve fund PKty'}
KF  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund t :sKvJ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {])F%Q_#cD  
　　主营业务收入 Sales 3L/>=I{5  
　　主营业务成本 Cost of sales 8}nA8J  
　　主营业务税金及附加 Sales tax ^3F[^#"  
　　营业费用 Operating expenses R@u6mMX{N,  
　　管理费用 General and administrative expenses %BC*h}KGH  
　　财务费用 Financial expenses pu=Q;E_f[  
　　投资收益 Investment income ^;!A`t  
　　其他业务收入 Other operating income 52,pCyU  
　　营业外收入 Non-operating income xLPyV&j-  
　　补贴收入 Subsidy income :TxfkicN\  
　　其他业务支出 Other operating expenses iO(9#rV  
　　营业外支出 Non-operating expenses
V.>'\b/#  
　　所得税 Income tax s+$l.aIO!  
　　直接人工成本差异(direct labor variance) WEZ(4ah  
　　直接材料成本差异(direct material variance) 1B}6  zJ  
　　在产品计价(work-in-process costing) &S]\)&Yt  
　　联产品成本计算(joint products costing) <G/O!02  
　　生产成本汇总程序(accumulation process of procluction cost) !i2=zlpb[  
　　制造费用差异(manufacturing expenses variance)
^D ;X  
　　实际成本与估计成本(actual cost and estimated cost) %DbL|;z1  
　　工资费用分配(salary costs allocation) Z ~:S0HDP  
　　成本曲线(cost curve) &1{RuV
&t  
　　农业生产成本(agriculture production cost) Nj@k|_1
 
　　原始成本和重置成本(original cost and replacement cost) FU E/uh  
　　工程施工成本 bBb$0HOF  
　　直接成本与间接成本(direct cost and indirect cost) <U (gjX  
　　可控成本(controllable cost) ?TLMoqmXM{  
　　制造费用分配(manufacturing expenses allocation) _A;jtS)SY  
　　理论成本与应用成本(theory cost and practice cost) Ot`jjZ&  
　　辅助生产成本分配(auxiliary production cost allocation) @
q}.BcSg  
　　期间,费用 Z;P[)q  
　　成本控制程序(procedure of cost control) { %vX/Ek  
　　成本记录(cost entry, cost recorder cost agenda) -"UK NB!  
　　成本计算分批法(job costing method) Y7z
g  
　　成本计算分步法 Eo!1 WRruF  
　　直接人工成本差异(direct labor variance) 5rr7lwWZ  
　　成本控制方法(cost control method)