[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 _t?#
 
　　股本 Share capital y_LFkZ
 
　　已归还投资 Investment returned qijQRxS  
　　利润分配-其他转入 Profit appropriation - other transfer in #MUY!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7\[)5j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r-$VPW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z^u*e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t 09-y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aW_Pv~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ([dJ'OPx$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends O'h f8w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  xq&r|el  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [,sm]/Xlc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k|`Qk!tr  
　　期初未分配利润 Retained earnings, beginning of the year U3~rtc*  
　　资本公积-股本溢价 Capital surplus - share premium QzS=oiL  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NK6~qWsu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Scfe6+\EW  
　　资本公积-股权投资准备 Capital surplus - investment reserve %>Mcme>(W  
　　资本公积-拨款转入 Capital surplus - subsidiary #@L5yy2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jwmPy)X|s\  
　　资本公积-其他 Capital surplus - others w_#C8}2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m ;yIFO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve DO6 pv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .S[M:<<*  
　　盈余公积-储备基金 Surplus reserve - reserve fund
^~^=$fz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $},_O8R  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment c!N#nt_<  
　　主营业务收入 Sales l'7'G$v  
　　主营业务成本 Cost of sales jE n9T  
　　主营业务税金及附加 Sales tax @*BVS'\  
　　营业费用 Operating expenses Mh]4K"cs  
　　管理费用 General and administrative expenses ai"N;1/1O|  
　　财务费用 Financial expenses OmlM9cXm^4  
　　投资收益 Investment income s*R UYx  
　　其他业务收入 Other operating income VUC_|=?dL  
　　营业外收入 Non-operating income jHk.]4&0  
　　补贴收入 Subsidy income z}F^HQ1  
　　其他业务支出 Other operating expenses (L`IL e*  
　　营业外支出 Non-operating expenses kgd dq  
　　所得税 Income tax JqV}$E"M2  
　　直接人工成本差异(direct labor variance) o)+C4f[G4  
　　直接材料成本差异(direct material variance) \%_sL#?  
　　在产品计价(work-in-process costing) l ;S_J^S  
　　联产品成本计算(joint products costing) YmD~&J  
　　生产成本汇总程序(accumulation process of procluction cost) W@RD bsc  
　　制造费用差异(manufacturing expenses variance) (-xV W#39  
　　实际成本与估计成本(actual cost and estimated cost) d2fiPI7lg  
　　工资费用分配(salary costs allocation) .|0$?w  
　　成本曲线(cost curve) rJ(AO'=  
　　农业生产成本(agriculture production cost) B.L_EIw  
　　原始成本和重置成本(original cost and replacement cost) jT`u!CwdT  
　　工程施工成本 A3|2;4t  
　　直接成本与间接成本(direct cost and indirect cost) ]e$n;tuW  
　　可控成本(controllable cost) a:KL{e[  
　　制造费用分配(manufacturing expenses allocation) 0E9 lv"3o  
　　理论成本与应用成本(theory cost and practice cost) >0?ph<h1[q  
　　辅助生产成本分配(auxiliary production cost allocation) 5t|$Yt[  
　　期间,费用 \+Y5b}  
　　成本控制程序(procedure of cost control) P|ftEF  
　　成本记录(cost entry, cost recorder cost agenda) z{/#/,V5D4  
　　成本计算分批法(job costing method) A4/gVi|  
　　成本计算分步法 3zv0Nwb,  
　　直接人工成本差异(direct labor variance) .  LeS-  
　　成本控制方法(cost control method)