[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 l
1]p'Liuu  
　　股本 Share capital y$<Vha  
　　已归还投资 Investment returned .vG,fuf8  
　　利润分配-其他转入 Profit appropriation - other transfer in -uh(?])H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u{z``]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~8aJ S,u  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |j3'eW&=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hm<}p&!J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 34!dYr%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e|4&b@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends H'F6$ypoS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8>/Q1(q0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fSDi-I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e?bYjJq  
　　期初未分配利润 Retained earnings, beginning of the year c%*($)#  
　　资本公积-股本溢价 Capital surplus - share premium P,=+W(s9}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4.RG4Jq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jPnM >=  
　　资本公积-股权投资准备 Capital surplus - investment reserve -*2Mf Mh  
　　资本公积-拨款转入 Capital surplus - subsidiary |w}xl'>q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %<8nF5  
　　资本公积-其他 Capital surplus - others W(RF n`g\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y0~I a:y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 20rkKFk*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c"!lwm3b  
　　盈余公积-储备基金 Surplus reserve - reserve fund (Toq^+`c  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q !qrNa6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?[x49Ux,P  
　　主营业务收入 Sales ;@h0qRXW:h  
　　主营业务成本 Cost of sales HyiFy7j  
　　主营业务税金及附加 Sales tax !6&W,0<  
　　营业费用 Operating expenses ``ekR6[8c  
　　管理费用 General and administrative expenses /WPv\L  
　　财务费用 Financial expenses mW%?>Z1=>d  
　　投资收益 Investment income aAu>Tn86D.  
　　其他业务收入 Other operating income *c[2C  
　　营业外收入 Non-operating income #G
axZ  
　　补贴收入 Subsidy income <\zCpkZ'B  
　　其他业务支出 Other operating expenses 3\;27&~gV  
　　营业外支出 Non-operating expenses VGL#!4wK  
　　所得税 Income tax 9
dh>l!2  
　　直接人工成本差异(direct labor variance) X}P$emr7  
　　直接材料成本差异(direct material variance) \n0Oez0z!B  
　　在产品计价(work-in-process costing) [~D|peM3  
　　联产品成本计算(joint products costing) NvjJb-u  
　　生产成本汇总程序(accumulation process of procluction cost) Ff^@~X+W<  
　　制造费用差异(manufacturing expenses variance) 0:KE@=  
　　实际成本与估计成本(actual cost and estimated cost) t0:AScZY   
　　工资费用分配(salary costs allocation) ydv
3ow
N  
　　成本曲线(cost curve) ^BZkHAp  
　　农业生产成本(agriculture production cost) %=j3jj[  
　　原始成本和重置成本(original cost and replacement cost) +D#Zn!P  
　　工程施工成本 JFL>nH0mk.  
　　直接成本与间接成本(direct cost and indirect cost) 6{d6s#|%  
　　可控成本(controllable cost) Kt>X3m,  
　　制造费用分配(manufacturing expenses allocation) b{DiM098  
　　理论成本与应用成本(theory cost and practice cost) 4\.V  
　　辅助生产成本分配(auxiliary production cost allocation) 52zGJ I*  
　　期间,费用 (wRBd  
　　成本控制程序(procedure of cost control) g=}v>[k E  
　　成本记录(cost entry, cost recorder cost agenda) cD1o"bq  
　　成本计算分批法(job costing method) xr(
|*  
　　成本计算分步法 6)\dB Oz  
　　直接人工成本差异(direct labor variance) l6[lJ0Y  
　　成本控制方法(cost control method)