[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 c#zx" ,K  
　　股本 Share capital "1wjh=@z  
　　已归还投资 Investment returned v"YaMbu  
　　利润分配-其他转入 Profit appropriation - other transfer in cGM?r}zJ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (zml704dI)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6f*Q
Uw~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Pi
5($cn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =m-nvXD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OrY^?E  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ake$M^Bz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XK{KFB-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uskJ(!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K3^2;j1F Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HSj=g}r  
　　期初未分配利润 Retained earnings, beginning of the year P$
v9  
　　资本公积-股本溢价 Capital surplus - share premium ;; ?OS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W`F?j-4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KY+BXGW*  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6<o2 0(?  
　　资本公积-拨款转入 Capital surplus - subsidiary VmON}bb[zz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :Aa5,{v_  
　　资本公积-其他 Capital surplus - others `^df la  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9P& \2/ {  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,lFhLj 7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "ph[)/u;  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rm[{^V.Z$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `u" )*Q}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p5Wz.n.<'  
　　主营业务收入 Sales .23Yqr'zT  
　　主营业务成本 Cost of sales gaU(ebsE  
　　主营业务税金及附加 Sales tax m't8\fo^w  
　　营业费用 Operating expenses .cK<jF@'  
　　管理费用 General and administrative expenses /s Bs eI  
　　财务费用 Financial expenses \:jJ{bl^A  
　　投资收益 Investment income dmYgv^t
 
　　其他业务收入 Other operating income L=&dJpyfT  
　　营业外收入 Non-operating income (9KiIRN   
　　补贴收入 Subsidy income WesEZ\V  
　　其他业务支出 Other operating expenses "?>hQM1R  
　　营业外支出 Non-operating expenses ?t [C?{'  
　　所得税 Income tax e"cvo(}g  
　　直接人工成本差异(direct labor variance) ,.i)( Or  
　　直接材料成本差异(direct material variance) -eFq^KP2  
　　在产品计价(work-in-process costing) IoCi(N;  
　　联产品成本计算(joint products costing) Vrt*,R&  
　　生产成本汇总程序(accumulation process of procluction cost) O4oI&i 7  
　　制造费用差异(manufacturing expenses variance) ]6].l$%z#  
　　实际成本与估计成本(actual cost and estimated cost) YSr
u5Q  
　　工资费用分配(salary costs allocation) Gj&`+!\  
　　成本曲线(cost curve) Q tl! f  
　　农业生产成本(agriculture production cost) &Fh#otH_  
　　原始成本和重置成本(original cost and replacement cost) $H"(]>~  
　　工程施工成本 JgMYy,q8t  
　　直接成本与间接成本(direct cost and indirect cost) !"SuE)WM   
　　可控成本(controllable cost) lbm ,#  
　　制造费用分配(manufacturing expenses allocation) |W*i'E  
　　理论成本与应用成本(theory cost and practice cost) 5OC{_-  
　　辅助生产成本分配(auxiliary production cost allocation) s&L 6
C[  
　　期间,费用 HFW8x9Cc  
　　成本控制程序(procedure of cost control) ]5+<Rqdbg  
　　成本记录(cost entry, cost recorder cost agenda) ;uaZp.<um&  
　　成本计算分批法(job costing method)  %Krf,H  
　　成本计算分步法 _
)MbvF  
　　直接人工成本差异(direct labor variance) =2/[n8pSsM  
　　成本控制方法(cost control method)