[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 !g2~|G  
　　股本 Share capital _!C  M  
　　已归还投资 Investment returned [eLU}4v{  
　　利润分配-其他转入 Profit appropriation - other transfer in 9>!B .Z?!#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6483v'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =2&Sw(6j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iZ
;y(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O!ngQrI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "8*5!an u-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d3&l!DoX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zi?G wh ~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bPMkBm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oeA}b-Ct0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4<<T#oW.:G  
　　期初未分配利润 Retained earnings, beginning of the year >`)IdX  
　　资本公积-股本溢价 Capital surplus - share premium #7BX,jvn>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c0.? d]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %Q.|qyq  
　　资本公积-股权投资准备 Capital surplus - investment reserve lEr_4!h$rZ  
　　资本公积-拨款转入 Capital surplus - subsidiary H^JwaF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q6AL}9]9  
　　资本公积-其他 Capital surplus - others )ad
6>Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u8N"i
),  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <F&53N&Zc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4&}dA^F  
　　盈余公积-储备基金 Surplus reserve - reserve fund e;r?g67  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v?<Tkw ^F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5hg ^K^ZZ  
　　主营业务收入 Sales Sc,ajT  
　　主营业务成本 Cost of sales a<Ksas'5S  
　　主营业务税金及附加 Sales tax F&)(G\  
　　营业费用 Operating expenses o?((FW5.;  
　　管理费用 General and administrative expenses m5kt O^EU  
　　财务费用 Financial expenses K['Gp>l  
　　投资收益 Investment income pUm|e5  
　　其他业务收入 Other operating income >>R,P Ow-  
　　营业外收入 Non-operating income :#nv:~2]  
　　补贴收入 Subsidy income  Jknit  
　　其他业务支出 Other operating expenses i$"M'BG  
　　营业外支出 Non-operating expenses -XMWN$Ah  
　　所得税 Income tax tXW7G@  
　　直接人工成本差异(direct labor variance) 5"^Z7+6  
　　直接材料成本差异(direct material variance) r~Vb*~U"  
　　在产品计价(work-in-process costing) +H6 cZ,  
　　联产品成本计算(joint products costing) AEO7I f@  
　　生产成本汇总程序(accumulation process of procluction cost) dW} m44X  
　　制造费用差异(manufacturing expenses variance)
Ns5
'K^  
　　实际成本与估计成本(actual cost and estimated cost) Mx_
O'D  
　　工资费用分配(salary costs allocation) %?i~`0-:n%  
　　成本曲线(cost curve) f;cY&GC  
　　农业生产成本(agriculture production cost) nf)y_5y  
　　原始成本和重置成本(original cost and replacement cost) QvvH/u  
　　工程施工成本 8%#pv
}  
　　直接成本与间接成本(direct cost and indirect cost) k^e;V`(  
　　可控成本(controllable cost) %Z!3[.%F  
　　制造费用分配(manufacturing expenses allocation) Qm5Sf=E7Q  
　　理论成本与应用成本(theory cost and practice cost) L`n Ma  
　　辅助生产成本分配(auxiliary production cost allocation) 2NvbQ 3c5  
　　期间,费用 ~X<Ie9m1x  
　　成本控制程序(procedure of cost control)  mm9xO%  
　　成本记录(cost entry, cost recorder cost agenda) 
u[+/WFH  
　　成本计算分批法(job costing method) :7 OhplI  
　　成本计算分步法 %}1v -z  
　　直接人工成本差异(direct labor variance) ^7,`6g
 
　　成本控制方法(cost control method)