[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 Sl@
$  
　　股本 Share capital IBYRuaEB  
　　已归还投资 Investment returned ?2D1gjr  
　　利润分配-其他转入 Profit appropriation - other transfer in b65V*Vbj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e.X*x4*>~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7aAT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U&W{; myt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l#!p?l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p-d2HXo  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit # fvt:iE  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends QH:PClW![  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L`v7|!X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .qBL.b_`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }:NE  
　　期初未分配利润 Retained earnings, beginning of the year 0OJBC~?{\  
　　资本公积-股本溢价 Capital surplus - share premium *_Y{wNF*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `Mj>t(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6$#p}nE  
　　资本公积-股权投资准备 Capital surplus - investment reserve ".Lwq_  
　　资本公积-拨款转入 Capital surplus - subsidiary EyJWi<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !1+yb.{\  
　　资本公积-其他 Capital surplus - others }A@op+0E  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /b 3b0VfF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )TNAgTmqK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O6nCu  
　　盈余公积-储备基金 Surplus reserve - reserve fund y7[D9Zv Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :by EXe;3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X%iiz  
　　主营业务收入 Sales  j6zZ! k  
　　主营业务成本 Cost of sales -rC_8.u :  
　　主营业务税金及附加 Sales tax yb)!jLnH  
　　营业费用 Operating expenses Ja$Ple*XU8  
　　管理费用 General and administrative expenses ,^]yU?eU  
　　财务费用 Financial expenses 19.+"H  
　　投资收益 Investment income FjUf|  
　　其他业务收入 Other operating income \*5`@>_  
　　营业外收入 Non-operating income ivy+e-)  
　　补贴收入 Subsidy income ANuIPF4NxP  
　　其他业务支出 Other operating expenses O3Jp:.
ps  
　　营业外支出 Non-operating expenses |3tq
.JU
  
　　所得税 Income tax /%W&zd
=%#  
　　直接人工成本差异(direct labor variance) 2"Oj* ;  
　　直接材料成本差异(direct material variance) LQy`,-&  
　　在产品计价(work-in-process costing) p#['CqP8  
　　联产品成本计算(joint products costing) R*m=V{iu`  
　　生产成本汇总程序(accumulation process of procluction cost) .Y;ljQ  
　　制造费用差异(manufacturing expenses variance) +k@$C,A  
　　实际成本与估计成本(actual cost and estimated cost) aZK%?c  
　　工资费用分配(salary costs allocation) GR@jn]50  
　　成本曲线(cost curve) @.JhL[f  
　　农业生产成本(agriculture production cost) !3]}3jZ.  
　　原始成本和重置成本(original cost and replacement cost) (_2;}eg  
　　工程施工成本 Qfx:}zk{  
　　直接成本与间接成本(direct cost and indirect cost) sj@B0R=Qo  
　　可控成本(controllable cost) :nk$?5ib  
　　制造费用分配(manufacturing expenses allocation) zq(R!a6  
　　理论成本与应用成本(theory cost and practice cost) B]):$#{Rxl  
　　辅助生产成本分配(auxiliary production cost allocation) Yh=/?&*  
　　期间,费用 PjL"7^Q&  
　　成本控制程序(procedure of cost control) i+`N0!8lY  
　　成本记录(cost entry, cost recorder cost agenda) y
_Mte  
　　成本计算分批法(job costing method) (`z
`
ni  
　　成本计算分步法 xMck A<E  
　　直接人工成本差异(direct labor variance) Y!M&8;>  
　　成本控制方法(cost control method)