[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 BhhFij
4  
　　股本 Share capital #mkf2Z=t-  
　　已归还投资 Investment returned Ll.P>LH  
　　利润分配-其他转入 Profit appropriation - other transfer in QD%!a{I  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 
2'u%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \rd%$hci  
　　利润分配-提取储备基金 Profit appropriation - reserve fund VS>xvF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nJ h)iQu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "SRS{ -p0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .3&(Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d/!\iLF
  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yK-DzAv  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kpXxg: c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1)5$,+~lL  
　　期初未分配利润 Retained earnings, beginning of the year *wx95?H0Z  
　　资本公积-股本溢价 Capital surplus - share premium Jv}&8D  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fbD,\ rjT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -iKoQkHt  
　　资本公积-股权投资准备 Capital surplus - investment reserve  1D_&n@  
　　资本公积-拨款转入 Capital surplus - subsidiary sNM ]bei  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation uVTacN%X  
　　资本公积-其他 Capital surplus - others Lv#0-+]$Bt  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kc(m.k!|f\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #p"$%f5Q_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xkv%4H>  
　　盈余公积-储备基金 Surplus reserve - reserve fund !o1IpTN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4:-x!lt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +P8CC fPu  
　　主营业务收入 Sales vn!5@""T  
　　主营业务成本 Cost of sales sC0u4w>Y  
　　主营业务税金及附加 Sales tax GUZ.Pw  
　　营业费用 Operating expenses d ::9,~  
　　管理费用 General and administrative expenses .+kg1=s  
　　财务费用 Financial expenses ln+.=U6Tm  
　　投资收益 Investment income "blq)qo)  
　　其他业务收入 Other operating income <ZheWl  
　　营业外收入 Non-operating income (;&}\OX6nm  
　　补贴收入 Subsidy income z%#-2&i  
　　其他业务支出 Other operating expenses Qj|rNeM_  
　　营业外支出 Non-operating expenses *ow`}Q  
　　所得税 Income tax 1\~I "$}  
　　直接人工成本差异(direct labor variance) b$yIM   
　　直接材料成本差异(direct material variance) 8d_J9Ho  
　　在产品计价(work-in-process costing) }0tHzw=#%e  
　　联产品成本计算(joint products costing) }xBDyr63  
　　生产成本汇总程序(accumulation process of procluction cost) T*%rhnTv0  
　　制造费用差异(manufacturing expenses variance) ;|0P\3  
　　实际成本与估计成本(actual cost and estimated cost) tGU~G&  
　　工资费用分配(salary costs allocation) Je,o(:  
　　成本曲线(cost curve) K_~kL0=4  
　　农业生产成本(agriculture production cost) ?dbSm3  
　　原始成本和重置成本(original cost and replacement cost) *5.wwV  
　　工程施工成本 = pn;b1=  
　　直接成本与间接成本(direct cost and indirect cost) 1YQYZ^11  
　　可控成本(controllable cost) W@ &a  
　　制造费用分配(manufacturing expenses allocation) 0|.jIix;  
　　理论成本与应用成本(theory cost and practice cost) ^2);*X>  
　　辅助生产成本分配(auxiliary production cost allocation) QkC*om'/!  
　　期间,费用 BGxwPJd  
　　成本控制程序(procedure of cost control) 2Z%n "z68  
　　成本记录(cost entry, cost recorder cost agenda) U[02$gd0l  
　　成本计算分批法(job costing method) c?e-2Dp(  
　　成本计算分步法 qxDMDMN  
　　直接人工成本差异(direct labor variance) /]^Y\U^  
　　成本控制方法(cost control method)