[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 8u7K$Q
 
　　股本 Share capital d()zW7}W  
　　已归还投资 Investment returned *!wO:<-  
　　利润分配-其他转入 Profit appropriation - other transfer in ?=pZmvQg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -Z[R S{#+T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iA1;k*)q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X#f+m) S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /)eNx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i9f7=-[U_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit KoxGxHz^Y3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends yhJA;&}>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &deZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A*-]J=:E {  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @8 oDy$j  
　　期初未分配利润 Retained earnings, beginning of the year [~Z'xY y  
　　资本公积-股本溢价 Capital surplus - share premium aHVdClD2o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mTI\,x%<OC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YokZar2a0  
　　资本公积-股权投资准备 Capital surplus - investment reserve }]Gi@Nh|o  
　　资本公积-拨款转入 Capital surplus - subsidiary ?-RoqF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8VAYIxRv  
　　资本公积-其他 Capital surplus - others )Yy#`t
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h1G*y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TCEXa?,L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {8*d;[X50  
　　盈余公积-储备基金 Surplus reserve - reserve fund _taHf %\4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tvksf!ba  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ib""Fv7{  
　　主营业务收入 Sales yccuTQvz  
　　主营业务成本 Cost of sales uZ=UBir  
　　主营业务税金及附加 Sales tax |4?}W ,  
　　营业费用 Operating expenses h.}t${1ZC  
　　管理费用 General and administrative expenses ="'P=Xh!8  
　　财务费用 Financial expenses >TY5 ZRB  
　　投资收益 Investment income &ttv4BC^r  
　　其他业务收入 Other operating income SCt=OdP=  
　　营业外收入 Non-operating income ?( dYW7S  
　　补贴收入 Subsidy income wn A%Nh7  
　　其他业务支出 Other operating expenses '%]@a7w  
　　营业外支出 Non-operating expenses 4, *^QK  
　　所得税 Income tax 9qu24zz$P  
　　直接人工成本差异(direct labor variance) ;
([t
f;  
　　直接材料成本差异(direct material variance) -'p@ lk  
　　在产品计价(work-in-process costing) r PRuSk-f  
　　联产品成本计算(joint products costing) E;GR;i{t  
　　生产成本汇总程序(accumulation process of procluction cost) @7[.>I(  
　　制造费用差异(manufacturing expenses variance) R6WgA@Z|r  
　　实际成本与估计成本(actual cost and estimated cost) h<^:Nn  
　　工资费用分配(salary costs allocation) 5?~[|iPv  
　　成本曲线(cost curve) "<jEI /  
　　农业生产成本(agriculture production cost) BHJ'[{U*w  
　　原始成本和重置成本(original cost and replacement cost) pJ*#aH[ySP  
　　工程施工成本 ^]lwd"$  
　　直接成本与间接成本(direct cost and indirect cost) ]Re~V{uh  
　　可控成本(controllable cost) eEriv@v  
　　制造费用分配(manufacturing expenses allocation) ]htZ!; 8J  
　　理论成本与应用成本(theory cost and practice cost) ch,Zk )y:_  
　　辅助生产成本分配(auxiliary production cost allocation) |C)UZ4A/p  
　　期间,费用 moJT8tb  
　　成本控制程序(procedure of cost control) r)#"$Sm  
　　成本记录(cost entry, cost recorder cost agenda) ,M/#Q6P0}  
　　成本计算分批法(job costing method) L..X)-D2n  
　　成本计算分步法 6 XOu~+7  
　　直接人工成本差异(direct labor variance) _l{5'm  
　　成本控制方法(cost control method)