[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 :H@Q`g u  
　　股本 Share capital +coVE^/w  
　　已归还投资 Investment returned **N{XxdN  
　　利润分配-其他转入 Profit appropriation - other transfer in A_i=
hj2f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve % tTL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0NL~2Qf_4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N8#wQ*MM>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V9mqJRFJ:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *2P%731n5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j]Kpwf<NS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8KiG(6*Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yb\T<*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GHWi
,' mr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V:s$V.{!  
　　期初未分配利润 Retained earnings, beginning of the year &e0BL z  
　　资本公积-股本溢价 Capital surplus - share premium ?0*,x)t  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  qr~P$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P{-j^'y  
　　资本公积-股权投资准备 Capital surplus - investment reserve Tr*3:J }  
　　资本公积-拨款转入 Capital surplus - subsidiary B:J([@\'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {<+B>6^  
　　资本公积-其他 Capital surplus - others *t=8^q(K[  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vsw]v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y(^t&tgjS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @G,p M: t  
　　盈余公积-储备基金 Surplus reserve - reserve fund K2|2Ks_CS  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _Wg?H:\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `ECY:3"$KA  
　　主营业务收入 Sales `1 A,sXfa  
　　主营业务成本 Cost of sales t/%{R.1MN  
　　主营业务税金及附加 Sales tax Pu>jECcz  
　　营业费用 Operating expenses !LJEo>D  
　　管理费用 General and administrative expenses
",O |uL  
　　财务费用 Financial expenses oN({X/P2j  
　　投资收益 Investment income &YpViC4K.  
　　其他业务收入 Other operating income n/9.;9b$I  
　　营业外收入 Non-operating income !:Z lVIA  
　　补贴收入 Subsidy income 0gTv:1F/  
　　其他业务支出 Other operating expenses J'}G~rB<<  
　　营业外支出 Non-operating expenses #!?jxfsFa  
　　所得税 Income tax +{#65z  
　　直接人工成本差异(direct labor variance) !$n@-  
　　直接材料成本差异(direct material variance) X(Z~oGyg  
　　在产品计价(work-in-process costing) /{Mo'.=Z  
　　联产品成本计算(joint products costing) 27J!oin$  
　　生产成本汇总程序(accumulation process of procluction cost)
 R.x^
  
　　制造费用差异(manufacturing expenses variance) x%_VzqR`  
　　实际成本与估计成本(actual cost and estimated cost) 00SYNG!  
　　工资费用分配(salary costs allocation) WoV"&9y  
　　成本曲线(cost curve) r+:]lO  
　　农业生产成本(agriculture production cost) (;!92ct[?  
　　原始成本和重置成本(original cost and replacement cost)  Fc&3tw"g  
　　工程施工成本 qTZ\;[CrP"  
　　直接成本与间接成本(direct cost and indirect cost) (/gv U80  
　　可控成本(controllable cost) OCW0$V6;D-  
　　制造费用分配(manufacturing expenses allocation) S@Iza9\|@  
　　理论成本与应用成本(theory cost and practice cost) 4t 5i9+h  
　　辅助生产成本分配(auxiliary production cost allocation) U1ZKJ<pv  
　　期间,费用 [x%[N)U3  
　　成本控制程序(procedure of cost control) h*>%ou  
　　成本记录(cost entry, cost recorder cost agenda) \1Xr4H u  
　　成本计算分批法(job costing method) ,Iv eKk5W  
　　成本计算分步法 ZWmS6?L.  
　　直接人工成本差异(direct labor variance) -
.@dA'j[  
　　成本控制方法(cost control method)