[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 UzaAL9
k  
　　股本 Share capital 1m"WrT en  
　　已归还投资 Investment returned >dJuk6J&c&  
　　利润分配-其他转入 Profit appropriation - other transfer in FqA 4 OU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eZ(ThA*2=t  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Dh2Cj-| ~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z6@8Is zU  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fm-m?=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A/2$~4,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Zw0KV%7hD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y4h
=e~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I*.nwV<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TS|Bz2(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ao9#E"BfM  
　　期初未分配利润 Retained earnings, beginning of the year ]#f%Dku.m  
　　资本公积-股本溢价 Capital surplus - share premium /i>n1>~yn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1Y$%| `  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
;X<Ez5v3  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2sIt~ Gn  
　　资本公积-拨款转入 Capital surplus - subsidiary :VP4:J^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KF+r25uy[+  
　　资本公积-其他 Capital surplus - others x6R M)rr  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _J6 Xq\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }Mt
)57rU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z8t;jw  
　　盈余公积-储备基金 Surplus reserve - reserve fund JK<[]>O  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund < A Hzs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3#t#N W*e  
　　主营业务收入 Sales zw15r" R  
　　主营业务成本 Cost of sales Vq]ixag2^  
　　主营业务税金及附加 Sales tax g@!U^mr*3  
　　营业费用 Operating expenses <L4$f(2  
　　管理费用 General and administrative expenses !xck ~EAS  
　　财务费用 Financial expenses U$gR}8\e  
　　投资收益 Investment income ]?1_.Wjtt  
　　其他业务收入 Other operating income 7nnF!9JOv  
　　营业外收入 Non-operating income u>9` ?O44  
　　补贴收入 Subsidy income o=7,U/{D!  
　　其他业务支出 Other operating expenses oMg-.!6  
　　营业外支出 Non-operating expenses )TiM>{  
　　所得税 Income tax Y|r7gy9%  
　　直接人工成本差异(direct labor variance) M;y
*`<x  
　　直接材料成本差异(direct material variance) aBReIK o  
　　在产品计价(work-in-process costing) $?W2'Xm!V  
　　联产品成本计算(joint products costing) ZN)EbTpc\a  
　　生产成本汇总程序(accumulation process of procluction cost) ^4 $4x  
　　制造费用差异(manufacturing expenses variance) ;&CLb`<y  
　　实际成本与估计成本(actual cost and estimated cost) Ny7*MZ-  
　　工资费用分配(salary costs allocation) 2mzn{S)nV  
　　成本曲线(cost curve) SZe55mK`  
　　农业生产成本(agriculture production cost) K\9CW%W  
　　原始成本和重置成本(original cost and replacement cost) @6~lZgXOV[  
　　工程施工成本 J78.-J5 j0  
　　直接成本与间接成本(direct cost and indirect cost) %f &Y=  
　　可控成本(controllable cost) wO%lM  
　　制造费用分配(manufacturing expenses allocation) .kU^)H"l  
　　理论成本与应用成本(theory cost and practice cost) \B~g5}=  
　　辅助生产成本分配(auxiliary production cost allocation) i,ZEUdd*_  
　　期间,费用 uFSU|SDd.  
　　成本控制程序(procedure of cost control) _-({MX[3k<  
　　成本记录(cost entry, cost recorder cost agenda) Ph""[0n%o  
　　成本计算分批法(job costing method) j36YIz$a  
　　成本计算分步法 . 5a>!B.I  
　　直接人工成本差异(direct labor variance) WlQCPC  
　　成本控制方法(cost control method)