[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 C5eol &  
　　股本 Share capital ~>C!l 
k  
　　已归还投资 Investment returned #M_ QSD}&  
　　利润分配-其他转入 Profit appropriation - other transfer in oiklRf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^tpy8TQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %';n9M   
　　利润分配-提取储备基金 Profit appropriation - reserve fund uH]^/'8vBd  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t[#`%$%'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H-I*;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit eNXpRvY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1Ce:<.99B  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S;CT:kG6Y{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZkqC1u3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q(%uDUg%  
　　期初未分配利润 Retained earnings, beginning of the year U
;;Har  
　　资本公积-股本溢价 Capital surplus - share premium Y\j &84  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A]R"C:o  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PY`V]|J  
　　资本公积-股权投资准备 Capital surplus - investment reserve >q]r)~8F^  
　　资本公积-拨款转入 Capital surplus - subsidiary v}iJ:'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oE5+   
　　资本公积-其他 Capital surplus - others >+8mq]8^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8o~
\L= l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;1"K79  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (spX3n%p  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5|AZ/!rb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]bRu8
kn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u |#ruFR  
　　主营业务收入 Sales ==IL63  
　　主营业务成本 Cost of sales 2wu 5`Z[E  
　　主营业务税金及附加 Sales tax >.B+xn=  
　　营业费用 Operating expenses n)pBK>+  
　　管理费用 General and administrative expenses @ cv`}k  
　　财务费用 Financial expenses ,E/vHI8  
　　投资收益 Investment income
71wyZJ  
　　其他业务收入 Other operating income OD*DHC2rN]  
　　营业外收入 Non-operating income t7lRMCN  
　　补贴收入 Subsidy income sz}Nal$AC  
　　其他业务支出 Other operating expenses @89mj{  
　　营业外支出 Non-operating expenses ]Q^oc  
　　所得税 Income tax A~h8 >zz*  
　　直接人工成本差异(direct labor variance) HLk/C[`u,  
　　直接材料成本差异(direct material variance) ~-.q<8  
　　在产品计价(work-in-process costing) r
vOR[
T
>  
　　联产品成本计算(joint products costing) b>fDb J0  
　　生产成本汇总程序(accumulation process of procluction cost) ;M}bQ88  
　　制造费用差异(manufacturing expenses variance) \QHM7C T  
　　实际成本与估计成本(actual cost and estimated cost) ` M\L6o  
　　工资费用分配(salary costs allocation) qo'pU/@  
　　成本曲线(cost curve) u,&Z5S  
　　农业生产成本(agriculture production cost) KX*e2 /0  
　　原始成本和重置成本(original cost and replacement cost) <Qwi 0$  
　　工程施工成本 d[ {=/~0  
　　直接成本与间接成本(direct cost and indirect cost) 
5*ABw6'6  
　　可控成本(controllable cost) 783a Z8  
　　制造费用分配(manufacturing expenses allocation) ?5Lom#^  
　　理论成本与应用成本(theory cost and practice cost) R|tjvp-[}  
　　辅助生产成本分配(auxiliary production cost allocation) ~~h9yvW7&  
　　期间,费用 {_Wtk@  
　　成本控制程序(procedure of cost control) FUMAvVQ  
　　成本记录(cost entry, cost recorder cost agenda) > 2N`l  
　　成本计算分批法(job costing method) }<S|_F  
　　成本计算分步法 s;$ eq);  
　　直接人工成本差异(direct labor variance) M~3(4 ,  
　　成本控制方法(cost control method)