[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 nF7Ozxm#  
　　股本 Share capital `/0FXb 8h  
　　已归还投资 Investment returned akaQ6DIdG  
　　利润分配-其他转入 Profit appropriation - other transfer in U2G\GU1 X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V;>p@uE,P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ](^xA`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r| YuHm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Rrsz{a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d=q2Or   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .rw
Z`MP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends CnJO]0Op3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gPDc6{/C<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vRm;H|[% S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d kPfdK}G  
　　期初未分配利润 Retained earnings, beginning of the year N8:vn0ww  
　　资本公积-股本溢价 Capital surplus - share premium 0'a.Ypf  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b8>rUGA{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1;SWfKU?.  
　　资本公积-股权投资准备 Capital surplus - investment reserve hMi`n6m  
　　资本公积-拨款转入 Capital surplus - subsidiary =T9QmEBm  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ptX;-'j(  
　　资本公积-其他 Capital surplus - others q4Q1Ib-<2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 75gE>:f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f\1)BZ'I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZE4~r q/W  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3. Kh  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
o4tQ9X=}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X5=Dc+  
　　主营业务收入 Sales ij/ |~-!  
　　主营业务成本 Cost of sales F $B_;G  
　　主营业务税金及附加 Sales tax c}lUP(Ss  
　　营业费用 Operating expenses |_Z(}% <o  
　　管理费用 General and administrative expenses Xn4U!<RT"  
　　财务费用 Financial expenses qY0p)`3!%  
　　投资收益 Investment income mI@]{K}Q%  
　　其他业务收入 Other operating income |R DPx6!V  
　　营业外收入 Non-operating income vTN$SgzfCU  
　　补贴收入 Subsidy income Q R;Xj3]v  
　　其他业务支出 Other operating expenses ,LX]  
　　营业外支出 Non-operating expenses _z~|*7@  
　　所得税 Income tax 8h}o5B  
　　直接人工成本差异(direct labor variance) 5^*I]5t8
 
　　直接材料成本差异(direct material variance) "4|D"|w I)  
　　在产品计价(work-in-process costing) Wfz&:J#  
　　联产品成本计算(joint products costing) y?;&(Tcbt8  
　　生产成本汇总程序(accumulation process of procluction cost) Z_Hc":4i  
　　制造费用差异(manufacturing expenses variance) Ac|IBXGa=  
　　实际成本与估计成本(actual cost and estimated cost) 3 rV)
JA  
　　工资费用分配(salary costs allocation) Fep#Pw1  
　　成本曲线(cost curve) )mS Aog<  
　　农业生产成本(agriculture production cost) g7rn|<6FI  
　　原始成本和重置成本(original cost and replacement cost) U)o(}:5xF  
　　工程施工成本 V!(T y%7  
　　直接成本与间接成本(direct cost and indirect cost) {IJ,y27  
　　可控成本(controllable cost) 6j+_)7.V  
　　制造费用分配(manufacturing expenses allocation) b+9M? k"  
　　理论成本与应用成本(theory cost and practice cost) z`y!C3w<  
　　辅助生产成本分配(auxiliary production cost allocation) ]:8:|*w  
　　期间,费用 Rra< MOR  
　　成本控制程序(procedure of cost control) ]^$3S  
　　成本记录(cost entry, cost recorder cost agenda) FQ26(.  
　　成本计算分批法(job costing method) ~s
x?
aiO  
　　成本计算分步法 O'*KNJX  
　　直接人工成本差异(direct labor variance) |1uyJ?%B  
　　成本控制方法(cost control method)