[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 B!yr!DW
v  
　　股本 Share capital ^8tEach  
　　已归还投资 Investment returned R]dg_Da  
　　利润分配-其他转入 Profit appropriation - other transfer in t) +310w  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K,]=6Rj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jpOp
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　　利润分配-提取储备基金 Profit appropriation - reserve fund +p^u^a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V :eD]zq5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -di o5a  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit IID5c" oR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends l2d{ 73h  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MDN--p08  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q\)F;:|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'yth'[  
　　期初未分配利润 Retained earnings, beginning of the year j|n R"!  
　　资本公积-股本溢价 Capital surplus - share premium  hph4`{T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %\DX#.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +"(jjxJm  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^{{qV  
　　资本公积-拨款转入 Capital surplus - subsidiary l,:F  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l~.-e^p?  
　　资本公积-其他 Capital surplus - others WHI`/FM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]k(]qZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K^$=dLp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DJir{ \F  
　　盈余公积-储备基金 Surplus reserve - reserve fund *A< 5*Db:F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &zs$x? /  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment + #By*;BJ  
　　主营业务收入 Sales -/k 3a*$/  
　　主营业务成本 Cost of sales F /Pep?'  
　　主营业务税金及附加 Sales tax _
U0f=m  
　　营业费用 Operating expenses S$3JMFA  
　　管理费用 General and administrative expenses "j-CZ\]U|  
　　财务费用 Financial expenses jal-9NV)!  
　　投资收益 Investment income sGb{9.WK  
　　其他业务收入 Other operating income =EIkD9u  
　　营业外收入 Non-operating income -hV*EPQ/  
　　补贴收入 Subsidy income .2pK.$.  
　　其他业务支出 Other operating expenses 7|D+Ihy;  
　　营业外支出 Non-operating expenses -+5>|N#  
　　所得税 Income tax Zov~B-Of:  
　　直接人工成本差异(direct labor variance) b\ PgVBf9  
　　直接材料成本差异(direct material variance) m6 8*y;#  
　　在产品计价(work-in-process costing) IAEAhqp  
　　联产品成本计算(joint products costing) [2koe.?(  
　　生产成本汇总程序(accumulation process of procluction cost) :!/8Hv  
　　制造费用差异(manufacturing expenses variance) f-d1
KNY  
　　实际成本与估计成本(actual cost and estimated cost) e%6QTg5#  
　　工资费用分配(salary costs allocation) *J{+1Ev~$p  
　　成本曲线(cost curve) W`&hp6Jq  
　　农业生产成本(agriculture production cost) P&q7|ST%N  
　　原始成本和重置成本(original cost and replacement cost)  9 akH  
　　工程施工成本 U3kyraj  
　　直接成本与间接成本(direct cost and indirect cost) 4sM.C9W  
　　可控成本(controllable cost) h1 {3njdr  
　　制造费用分配(manufacturing expenses allocation) E e]-qN*8  
　　理论成本与应用成本(theory cost and practice cost) +O5hH8<&b  
　　辅助生产成本分配(auxiliary production cost allocation) Q &t<Y^B  
　　期间,费用 Nluoqoac  
　　成本控制程序(procedure of cost control) ?q&T$8zc4  
　　成本记录(cost entry, cost recorder cost agenda) zT[!o j7  
　　成本计算分批法(job costing method) PzGWff!*n  
　　成本计算分步法 -![|}p
X  
　　直接人工成本差异(direct labor variance) &/b~k3{M_  
　　成本控制方法(cost control method)