[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 s(.-bj R  
　　股本 Share capital ~ A|*]0,  
　　已归还投资 Investment returned ~2}ICU5  
　　利润分配-其他转入 Profit appropriation - other transfer in ~MQ f($]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :|Nbk58  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^Jc0c)*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "FIx^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [eP]8G\ W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CHw_?#h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hD"~ ^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 13kb~'+&r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]~Qkg+>'&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O~OWRJ@p  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J*C*](  
　　期初未分配利润 Retained earnings, beginning of the year @}!$NI8  
　　资本公积-股本溢价 Capital surplus - share premium s9bP6N!,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HKw:fGt/o^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]qHO{b4k  
　　资本公积-股权投资准备 Capital surplus - investment reserve <ijmkNVS  
　　资本公积-拨款转入 Capital surplus - subsidiary W3rvKqdw5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ClZyQ=UAD  
　　资本公积-其他 Capital surplus - others EC#10.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ahv=HWX k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ti c9ri  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6l7
a9IJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund /k"P4\P`+Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'B6H/d
>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
,!4_Uc  
　　主营业务收入 Sales DP]|}8~L  
　　主营业务成本 Cost of sales g(H3arb&
 
　　主营业务税金及附加 Sales tax b
C-x`a@  
　　营业费用 Operating expenses @cGql=
t  
　　管理费用 General and administrative expenses w!7/;VJ3d  
　　财务费用 Financial expenses ra2q. H  
　　投资收益 Investment income xyz86r ^u  
　　其他业务收入 Other operating income q~_jF$9SX  
　　营业外收入 Non-operating income rWqA)j*!  
　　补贴收入 Subsidy income R7E"7"M10  
　　其他业务支出 Other operating expenses IpmREl$j  
　　营业外支出 Non-operating expenses QLG,r^  
　　所得税 Income tax ^ s4|  
　　直接人工成本差异(direct labor variance) 5xUPqW%3  
　　直接材料成本差异(direct material variance) 0pOha(,~  
　　在产品计价(work-in-process costing) e90z(EF?0  
　　联产品成本计算(joint products costing) >E=a~ O  
　　生产成本汇总程序(accumulation process of procluction cost) oP 0j>i,"&  
　　制造费用差异(manufacturing expenses variance) e5KF~0`  
　　实际成本与估计成本(actual cost and estimated cost) ,_zt?o\  
　　工资费用分配(salary costs allocation) fZgU@!z  
　　成本曲线(cost curve) z\ pT+9&  
　　农业生产成本(agriculture production cost) c'R|Wyf  
　　原始成本和重置成本(original cost and replacement cost) m 0PF"(  
　　工程施工成本 Z U
v_u6aD  
　　直接成本与间接成本(direct cost and indirect cost) b] V=wZ o  
　　可控成本(controllable cost) 3)\qts5  
　　制造费用分配(manufacturing expenses allocation) )&-E@% \  
　　理论成本与应用成本(theory cost and practice cost) L 3@wdC~0  
　　辅助生产成本分配(auxiliary production cost allocation) 8:NHPHxB  
　　期间,费用 /p"R}&z  
　　成本控制程序(procedure of cost control) j(JI$  
　　成本记录(cost entry, cost recorder cost agenda) |-D.  
　　成本计算分批法(job costing method) s. [${S6O  
　　成本计算分步法 PX)qA=4q  
　　直接人工成本差异(direct labor variance) LJ3UB  
　　成本控制方法(cost control method)