[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 $lk
d9r1  
　　股本 Share capital RB]K?  
　　已归还投资 Investment returned &cj/8A5-  
　　利润分配-其他转入 Profit appropriation - other transfer in F 8*e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y/'^r ?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +R7";.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund e|wH5(V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rE?(_LI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eF5?4??  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wg6![Uh  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends tPO\e]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?3:OPP`s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5j(3pV`_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]:* 8 Mb#  
　　期初未分配利润 Retained earnings, beginning of the year *SkUkqP9z  
　　资本公积-股本溢价 Capital surplus - share premium W#cr9"'Ta  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @g|Eb}t  
　　资本公积-接受现金捐赠 Capital surplus - cash donation f'/@h Na3  
　　资本公积-股权投资准备 Capital surplus - investment reserve )k5lA=(Yr+  
　　资本公积-拨款转入 Capital surplus - subsidiary u7|{~D&f  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ejj|l   
　　资本公积-其他 Capital surplus - others \'( @{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )"7hyW5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OCy\aCp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'BT}'qN  
　　盈余公积-储备基金 Surplus reserve - reserve fund z-G|EAON"/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?D
VO\Cp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hjiU{@q  
　　主营业务收入 Sales sPNX)  
　　主营业务成本 Cost of sales %gd=d0vm  
　　主营业务税金及附加 Sales tax I\R5Cb<p  
　　营业费用 Operating expenses '"}|'J  
　　管理费用 General and administrative expenses # k+Ggw  
　　财务费用 Financial expenses $[VeZ-  
　　投资收益 Investment income cvn4Q-^  
　　其他业务收入 Other operating income oF/5mh__(K  
　　营业外收入 Non-operating income NLDmZr
a  
　　补贴收入 Subsidy income p},6W,f  
　　其他业务支出 Other operating expenses T:0X-U  
　　营业外支出 Non-operating expenses 2,Y8ML<  
　　所得税 Income tax =YX/]g|9K  
　　直接人工成本差异(direct labor variance) t1HUp dHY  
　　直接材料成本差异(direct material variance) Kq/W-VyGh  
　　在产品计价(work-in-process costing) bwM>
#@H  
　　联产品成本计算(joint products costing) b5YjhRimS  
　　生产成本汇总程序(accumulation process of procluction cost) SsjO1F  
　　制造费用差异(manufacturing expenses variance) fk!wq.a  
　　实际成本与估计成本(actual cost and estimated cost) b2 ~~!C  
　　工资费用分配(salary costs allocation) OVO0Emv  
　　成本曲线(cost curve) = PldXw0  
　　农业生产成本(agriculture production cost) oS)0,p  
　　原始成本和重置成本(original cost and replacement cost) -@ #b<"1  
　　工程施工成本 cL*D_)?8  
　　直接成本与间接成本(direct cost and indirect cost) uR"srn;^  
　　可控成本(controllable cost) `>RJ*_aKEI  
　　制造费用分配(manufacturing expenses allocation) e,zR  
　　理论成本与应用成本(theory cost and practice cost) R!xs;|]  
　　辅助生产成本分配(auxiliary production cost allocation) b:7;zOtF  
　　期间,费用 Uq)|]a&e  
　　成本控制程序(procedure of cost control) z Q NL){  
　　成本记录(cost entry, cost recorder cost agenda) 87EI<\mP  
　　成本计算分批法(job costing method) zMX7 #,  
　　成本计算分步法 Vn1kC  
　　直接人工成本差异(direct labor variance) k%QhF]  
　　成本控制方法(cost control method)