[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 K(q-?n`<  
　　股本 Share capital 6S~sVUL9`  
　　已归还投资 Investment returned tY <Z'xA?  
　　利润分配-其他转入 Profit appropriation - other transfer in V <bd;m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~RWktv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 'MY/*k7:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _/O25% l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W2.qhY5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D1&A,2wO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GaSPJt   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~,*b }O  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (T2m"Yi:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !fj(tPq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yBI'djL~>
 
　　期初未分配利润 Retained earnings, beginning of the year *E{2J:`  
　　资本公积-股本溢价 Capital surplus - share premium +a*tO@HG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <qGu7y"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jRL<JZ1N  
　　资本公积-股权投资准备 Capital surplus - investment reserve )&!&AlLn  
　　资本公积-拨款转入 Capital surplus - subsidiary ."FuwKSJCo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation HbW0wuI  
　　资本公积-其他 Capital surplus - others __.+s32SS$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xn{1 FJX/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o^ XtU5SVq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NQ6sGL  
　　盈余公积-储备基金 Surplus reserve - reserve fund ttu&@ =  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <n#DT  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Phke`3tth  
　　主营业务收入 Sales 7nuU^wc  
　　主营业务成本 Cost of sales p|]\P%,\  
　　主营业务税金及附加 Sales tax &%-73nYw  
　　营业费用 Operating expenses 6:~v4W!k  
　　管理费用 General and administrative expenses 8w.YYo8`  
　　财务费用 Financial expenses rEF0oJ.
  
　　投资收益 Investment income *M"}z  
　　其他业务收入 Other operating income qT^I?g"!  
　　营业外收入 Non-operating income r9dyA5oD  
　　补贴收入 Subsidy income rOVVL%@QqJ  
　　其他业务支出 Other operating expenses XcjRO#s\  
　　营业外支出 Non-operating expenses :ijAqfX  
　　所得税 Income tax mWvl38  
　　直接人工成本差异(direct labor variance) ,S!azN=  
　　直接材料成本差异(direct material variance) eow'K 821A  
　　在产品计价(work-in-process costing) =&
:Y6XP  
　　联产品成本计算(joint products costing) E@b(1@  
　　生产成本汇总程序(accumulation process of procluction cost) L+i(TM=  
　　制造费用差异(manufacturing expenses variance) >: b Q  
　　实际成本与估计成本(actual cost and estimated cost) *IM;tD+7Q~  
　　工资费用分配(salary costs allocation) m|G'K[8  
　　成本曲线(cost curve) &Udb9  
　　农业生产成本(agriculture production cost) ^N)R=tl  
　　原始成本和重置成本(original cost and replacement cost) hyFyP\u]  
　　工程施工成本 5@BBoeG  
　　直接成本与间接成本(direct cost and indirect cost) HZ:6zH  
　　可控成本(controllable cost) L'kmNVvYN  
　　制造费用分配(manufacturing expenses allocation) .qZI$ l.  
　　理论成本与应用成本(theory cost and practice cost) J_4!
2v!6e  
　　辅助生产成本分配(auxiliary production cost allocation) ZEx}$<)_  
　　期间,费用 8#g1P4

 
　　成本控制程序(procedure of cost control) aYSCw3C <  
　　成本记录(cost entry, cost recorder cost agenda) D bz3;t  
　　成本计算分批法(job costing method) zl
d#qG6  
　　成本计算分步法 ;4pYK@9w_  
　　直接人工成本差异(direct labor variance) l~$+,U&XNe  
　　成本控制方法(cost control method)