[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 48LzI@H&  
　　股本 Share capital HE@P<  
　　已归还投资 Investment returned =VGRM#+D  
　　利润分配-其他转入 Profit appropriation - other transfer in jygKw+C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C *]XQ1F4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %ZTI ?a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [[
uZCKi  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xu& v3Y~k  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,+!|~1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I>:.fHvUC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4\y>pXML-U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GB{Q)L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p!7(ayu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d=/a{lP\  
　　期初未分配利润 Retained earnings, beginning of the year Fia
eo0  
　　资本公积-股本溢价 Capital surplus - share premium +m4?a\U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zTg&W7oz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I&>5b7Uf  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'Ooq.jaK;/  
　　资本公积-拨款转入 Capital surplus - subsidiary E
Si-'R&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation xPMX\aI|l  
　　资本公积-其他 Capital surplus - others O6]X\Cwj%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Idr|-s%l6'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eb7~\|9l1i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LsaRw-4.c  
　　盈余公积-储备基金 Surplus reserve - reserve fund
A?H.EZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ni-4~k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [cT7Iqip  
　　主营业务收入 Sales .83z =  
　　主营业务成本 Cost of sales 3$PGLM  
　　主营业务税金及附加 Sales tax 7%yP5c
B  
　　营业费用 Operating expenses hSXZu?/  
　　管理费用 General and administrative expenses oD_#oX5\  
　　财务费用 Financial expenses 4_w{
~  
　　投资收益 Investment income Eg0qY\'  
　　其他业务收入 Other operating income T^H`$;\  
　　营业外收入 Non-operating income >/7[HhBT  
　　补贴收入 Subsidy income 79}Qj7  
　　其他业务支出 Other operating expenses a3^({;k!0  
　　营业外支出 Non-operating expenses C M 8Ub%  
　　所得税 Income tax cLm{gd4 W  
　　直接人工成本差异(direct labor variance) 5mg] su&#  
　　直接材料成本差异(direct material variance) 4n/CSAT1  
　　在产品计价(work-in-process costing) `W{y  
　　联产品成本计算(joint products costing) uY:u[  
　　生产成本汇总程序(accumulation process of procluction cost) ..yLtqos  
　　制造费用差异(manufacturing expenses variance) =:Lc-y>  
　　实际成本与估计成本(actual cost and estimated cost) ZCDcf   
　　工资费用分配(salary costs allocation) qQe23,x@5  
　　成本曲线(cost curve) <%=@Ue  
　　农业生产成本(agriculture production cost) g/O
L^A  
　　原始成本和重置成本(original cost and replacement cost) T@j@IEGH  
　　工程施工成本 MJG)fFl]O  
　　直接成本与间接成本(direct cost and indirect cost)  S/Gy:GIf  
　　可控成本(controllable cost) zwdi$rM5  
　　制造费用分配(manufacturing expenses allocation) NXdT"O=P  
　　理论成本与应用成本(theory cost and practice cost) ;"+]bne~  
　　辅助生产成本分配(auxiliary production cost allocation) v:u=.by99  
　　期间,费用 JV;-P=o1B  
　　成本控制程序(procedure of cost control) Fr]B]Hj  
　　成本记录(cost entry, cost recorder cost agenda) RhI>Ak;-  
　　成本计算分批法(job costing method) z+X DN:  
　　成本计算分步法 )}4xmf@gl  
　　直接人工成本差异(direct labor variance) z>O=. Ku6  
　　成本控制方法(cost control method)