[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 ":
igYh  
　　股本 Share capital Bh<DqN  
　　已归还投资 Investment returned C?OqS+  
　　利润分配-其他转入 Profit appropriation - other transfer in M%{ ,?
a0V  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2 Q bCH}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u9c^:O
p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3.0t5F<B  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PCqE9B)l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RX])#=Cs  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QYB66g:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $X\deJ1Hi  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v?6g. [;?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /&>vhpZ}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8cKP_Ec  
　　期初未分配利润 Retained earnings, beginning of the year |[+/ ]Y  
　　资本公积-股本溢价 Capital surplus - share premium k[ZkVwx  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %p; 'l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .#Vup{.  
　　资本公积-股权投资准备 Capital surplus - investment reserve bz'#YM  
　　资本公积-拨款转入 Capital surplus - subsidiary TmEJ!)*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation g.,_
E4L  
　　资本公积-其他 Capital surplus - others ",,W1]"%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h85kQ^%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tDWoQ&z2t_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .X.,.vHx  
　　盈余公积-储备基金 Surplus reserve - reserve fund @sPuc.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]=Tle&yM+T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YP4lizs.  
　　主营业务收入 Sales *!5X!\e_  
　　主营业务成本 Cost of sales <>71;%e ;'  
　　主营业务税金及附加 Sales tax puOAt  
　　营业费用 Operating expenses W ])Lc3X  
　　管理费用 General and administrative expenses 9]4W  
　　财务费用 Financial expenses K| w\KX0  
　　投资收益 Investment income ,v@C=4'm  
　　其他业务收入 Other operating income +3d.JQoKl  
　　营业外收入 Non-operating income E7`Q=4@e  
　　补贴收入 Subsidy income EK8rV  
　　其他业务支出 Other operating expenses !+o`,KTYp  
　　营业外支出 Non-operating expenses e8,!x9%J  
　　所得税 Income tax jCK 0+,;  
　　直接人工成本差异(direct labor variance) E{8-VmY  
　　直接材料成本差异(direct material variance) Ljs4^vy<J  
　　在产品计价(work-in-process costing) #E ;a;$p  
　　联产品成本计算(joint products costing) @3v[L<S{  
　　生产成本汇总程序(accumulation process of procluction cost) .~AQxsGH  
　　制造费用差异(manufacturing expenses variance) /w/um>>K.  
　　实际成本与估计成本(actual cost and estimated cost) }trQ<*D  
　　工资费用分配(salary costs allocation) crlCN  
　　成本曲线(cost curve) =yCz!vc  
　　农业生产成本(agriculture production cost) @AfC$T  
　　原始成本和重置成本(original cost and replacement cost) J #) %{k_  
　　工程施工成本 .~Gt=F+`s  
　　直接成本与间接成本(direct cost and indirect cost) bNh~=[E  
　　可控成本(controllable cost) :p
w6#yi8`  
　　制造费用分配(manufacturing expenses allocation) ~{00moN"m  
　　理论成本与应用成本(theory cost and practice cost) f=cj5T:[  
　　辅助生产成本分配(auxiliary production cost allocation) 6|10OTVu`  
　　期间,费用 *-,jIaL;  
　　成本控制程序(procedure of cost control) lU8X{SV!  
　　成本记录(cost entry, cost recorder cost agenda) 2]'cj  
　　成本计算分批法(job costing method) L43]0k  
　　成本计算分步法 @g%^H)T  
　　直接人工成本差异(direct labor variance) f7v|N)  
　　成本控制方法(cost control method)