[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 ;J?^M!l2=  
　　股本 Share capital l*%voKZG  
　　已归还投资 Investment returned 1`2lTkg  
　　利润分配-其他转入 Profit appropriation - other transfer in hw~cS7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q. BqOa:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8Bhot,u'T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >]C;sP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n!HFHy2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :peBQ{
bj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UxzwgVT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :p8JO:g9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m{+lG*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .=^h@C*   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /_jApZz  
　　期初未分配利润 Retained earnings, beginning of the year /0SPRf}
p  
　　资本公积-股本溢价 Capital surplus - share premium )](8{}wo  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iCv &<C@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ej.D!@   
　　资本公积-股权投资准备 Capital surplus - investment reserve BLMcvK\9  
　　资本公积-拨款转入 Capital surplus - subsidiary 8yztVdh  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \I'A:~b)L  
　　资本公积-其他 Capital surplus - others *jA%.F  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZMx_J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TTy1a:V  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L/<Up   
　　盈余公积-储备基金 Surplus reserve - reserve fund q &jW{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %@pTEhpF  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "OK(<x]3;>  
　　主营业务收入 Sales `5GJ,*{z  
　　主营业务成本 Cost of sales xZ9y*Gv\=  
　　主营业务税金及附加 Sales tax JanLJe)  
　　营业费用 Operating expenses bdcuO)3  
　　管理费用 General and administrative expenses g3x192f  
　　财务费用 Financial expenses kO2im+y  
　　投资收益 Investment income o5Qlp5`:u  
　　其他业务收入 Other operating income U35}0NT _  
　　营业外收入 Non-operating income !L3Bvb;Q  
　　补贴收入 Subsidy income Pu axS  
　　其他业务支出 Other operating expenses .v;2Q7X  
　　营业外支出 Non-operating expenses _f34p:B%s  
　　所得税 Income tax Jw {:1  
　　直接人工成本差异(direct labor variance) e,1Jxz4QH  
　　直接材料成本差异(direct material variance) tbOe,-U-@  
　　在产品计价(work-in-process costing) ?hDEFW9&^x  
　　联产品成本计算(joint products costing) |c  >  
　　生产成本汇总程序(accumulation process of procluction cost) D 3Int0n  
　　制造费用差异(manufacturing expenses variance) ]$*N5 Y  
　　实际成本与估计成本(actual cost and estimated cost) #UXmTrZ.  
　　工资费用分配(salary costs allocation) I;mtyS
 
　　成本曲线(cost curve) 4&t6  
　　农业生产成本(agriculture production cost) R^8Opf_UN  
　　原始成本和重置成本(original cost and replacement cost) *FG@Dts^&  
　　工程施工成本 |: nuT$(  
　　直接成本与间接成本(direct cost and indirect cost) "aa6W  
　　可控成本(controllable cost) wlKL|N  
　　制造费用分配(manufacturing expenses allocation) ;=uHK'{  
　　理论成本与应用成本(theory cost and practice cost) d,D)>Y'h  
　　辅助生产成本分配(auxiliary production cost allocation) u)Y#&qA  
　　期间,费用 8E0Rg/DnT  
　　成本控制程序(procedure of cost control) -,5g cD  
　　成本记录(cost entry, cost recorder cost agenda) ?TzN?\   
　　成本计算分批法(job costing method) ^i:%;oeG  
　　成本计算分步法 &ul9N)A  
　　直接人工成本差异(direct labor variance) gNZ^TeT  
　　成本控制方法(cost control method)