[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 Njz,y}\
 
　　股本 Share capital ]<W1edr  
　　已归还投资 Investment returned \!z=x#!O$  
　　利润分配-其他转入 Profit appropriation - other transfer in ^'v6 ,*:4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H\^5>ccU>V  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kc/h
]B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w?<:`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |K/#2y~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *w> /vu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E(]yjZ/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?ix0 n,m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >2>xr"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _.Uz!2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <m UDx n  
　　期初未分配利润 Retained earnings, beginning of the year ~iF*+\  
　　资本公积-股本溢价 Capital surplus - share premium gh
i!4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k=nfo-h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >D<nfG<s Z  
　　资本公积-股权投资准备 Capital surplus - investment reserve @YW
fq$23  
　　资本公积-拨款转入 Capital surplus - subsidiary 9c#9KCmc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O&d
(FJZ  
　　资本公积-其他 Capital surplus - others )bw>)&)b`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ((;9%F:/$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;#fB=[vl";  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7fnKe2MM  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2MB\!fh  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b^hCm`2w*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rv|k8  
　　主营业务收入 Sales ^b>E_u  
　　主营业务成本 Cost of sales &WvJg#f  
　　主营业务税金及附加 Sales tax '>'h
7F=tY  
　　营业费用 Operating expenses :Q$3P+6a  
　　管理费用 General and administrative expenses z?1G
J8  
　　财务费用 Financial expenses K<Ct  
　　投资收益 Investment income a;/4 ht  
　　其他业务收入 Other operating income )@SIFE  
　　营业外收入 Non-operating income J8? 6yd-7  
　　补贴收入 Subsidy income glk I9~  
　　其他业务支出 Other operating expenses ecf<(Vl}  
　　营业外支出 Non-operating expenses Yn1U@!  
　　所得税 Income tax W,AIE6F  
　　直接人工成本差异(direct labor variance) fp12-Hk ~  
　　直接材料成本差异(direct material variance) ub4(mS  
　　在产品计价(work-in-process costing) >+,1 @R  
　　联产品成本计算(joint products costing) s/P\w"/fN  
　　生产成本汇总程序(accumulation process of procluction cost) s/Q}fW$ex  
　　制造费用差异(manufacturing expenses variance) v6f$N+4c  
　　实际成本与估计成本(actual cost and estimated cost) Wc`Vc n1  
　　工资费用分配(salary costs allocation) Of([z!'Gc  
　　成本曲线(cost curve) {} vl^b  
　　农业生产成本(agriculture production cost) @$+l ^"#-]  
　　原始成本和重置成本(original cost and replacement cost) NSb< 7_L  
　　工程施工成本 b;!
ilBc  
　　直接成本与间接成本(direct cost and indirect cost) r\=p.cw<  
　　可控成本(controllable cost) %qja:'k  
　　制造费用分配(manufacturing expenses allocation) t*.v!   
　　理论成本与应用成本(theory cost and practice cost) 2(`2f  
　　辅助生产成本分配(auxiliary production cost allocation) R+!2 j  
　　期间,费用 B*DH^";t  
　　成本控制程序(procedure of cost control) ?7a<V+V:  
　　成本记录(cost entry, cost recorder cost agenda) 8'g/WZY~~  
　　成本计算分批法(job costing method) "lN<v=  
　　成本计算分步法 ]*zF#Voc  
　　直接人工成本差异(direct labor variance) |U7{!yy%MF  
　　成本控制方法(cost control method)