[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 U9y[b82  
　　股本 Share capital MJt?^G (w?  
　　已归还投资 Investment returned E/Q[J.$o  
　　利润分配-其他转入 Profit appropriation - other transfer in *<i { Mb Q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $eCxpb..  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Oq|RMl  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *A@~!@XE4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f-k%P$"X&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bsmZR(EnU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T5=3 jPQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jRmv~]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~Z=Q+'Hu0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `&LPqb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AcwLs%'sx  
　　期初未分配利润 Retained earnings, beginning of the year !.?2z
p~  
　　资本公积-股本溢价 Capital surplus - share premium w+fsw@dK&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,?3r-bM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]L"jt8E  
　　资本公积-股权投资准备 Capital surplus - investment reserve d!D#:l3;  
　　资本公积-拨款转入 Capital surplus - subsidiary ,_!pUa l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?<ks^2D
 
　　资本公积-其他 Capital surplus - others "@xI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U6t>UE6k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eBFsKOtu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pi*cO  
　　盈余公积-储备基金 Surplus reserve - reserve fund dzjp,c @  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [6`8^-}?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `WboM\u  
　　主营业务收入 Sales o+*YX!]#L  
　　主营业务成本 Cost of sales 2`9e20  
　　主营业务税金及附加 Sales tax 
_K<H*R  
　　营业费用 Operating expenses ^RAs t1q7  
　　管理费用 General and administrative expenses =2F;'T\6  
　　财务费用 Financial expenses G|H+ ,B  
　　投资收益 Investment income ?NOc]'<(G  
　　其他业务收入 Other operating income z\Hg@J&#  
　　营业外收入 Non-operating income $Ypt /`  
　　补贴收入 Subsidy income T`mG+"O  
　　其他业务支出 Other operating expenses j^;f {0f  
　　营业外支出 Non-operating expenses sG7G$G*ta!  
　　所得税 Income tax mEeD[dMN  
　　直接人工成本差异(direct labor variance) s ;Q0  
　　直接材料成本差异(direct material variance) A=JPmsj.  
　　在产品计价(work-in-process costing) >r1cW7  
　　联产品成本计算(joint products costing) t1}R#NB  
　　生产成本汇总程序(accumulation process of procluction cost) #Z#rOh  
　　制造费用差异(manufacturing expenses variance) i/E"E7  
　　实际成本与估计成本(actual cost and estimated cost) |(u6xPs;P  
　　工资费用分配(salary costs allocation) He vZ}.  
　　成本曲线(cost curve) fUx;_GX?  
　　农业生产成本(agriculture production cost) T&+*dyNxMK  
　　原始成本和重置成本(original cost and replacement cost) o9\J vJk  
　　工程施工成本 GVR/p  
　　直接成本与间接成本(direct cost and indirect cost) +-~8t^  
　　可控成本(controllable cost) eocq Hwbv  
　　制造费用分配(manufacturing expenses allocation) yw
Q[>itMa  
　　理论成本与应用成本(theory cost and practice cost) opsjei@  
　　辅助生产成本分配(auxiliary production cost allocation) ]Y111<Ja  
　　期间,费用 xs,,)jF(u  
　　成本控制程序(procedure of cost control) =\~<##sRJ  
　　成本记录(cost entry, cost recorder cost agenda)
f$1&)1W[  
　　成本计算分批法(job costing method) q>|&u  
　　成本计算分步法 Yw =7(}  
　　直接人工成本差异(direct labor variance) o|`[X'  
　　成本控制方法(cost control method)