[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 W | ]24  
　　股本 Share capital 959i2z  
　　已归还投资 Investment returned 1@nGD<,.  
　　利润分配-其他转入 Profit appropriation - other transfer in ~HwY?[}!m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y&0&K4aa  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o|7]8K=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |5wuYG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xg}RpC!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OXC7 m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  Wt&tu2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zfE;)K^"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }}3*tn<6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T,72I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `eIX*R  
　　期初未分配利润 Retained earnings, beginning of the year W^2Q"c#
7F  
　　资本公积-股本溢价 Capital surplus - share premium qAsZ,ik  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iQczvn)"m  
　　资本公积-接受现金捐赠 Capital surplus - cash donation J?XEF@?'G  
　　资本公积-股权投资准备 Capital surplus - investment reserve AW8"@  
　　资本公积-拨款转入 Capital surplus - subsidiary # E'g{.N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *v'&i) J  
　　资本公积-其他 Capital surplus - others \o^M,yI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R|T_9/#)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?Uzs^rsb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EO'[AU%~  
　　盈余公积-储备基金 Surplus reserve - reserve fund zh$[UdY6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =nEl m*E  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p~h=]o'i  
　　主营业务收入 Sales (lhbH]I  
　　主营业务成本 Cost of sales DRD%pm(
 
　　主营业务税金及附加 Sales tax fW Vd[zuD4  
　　营业费用 Operating expenses A2z%zMlZc  
　　管理费用 General and administrative expenses Eb`U^*A  
　　财务费用 Financial expenses 30Nya$$A=  
　　投资收益 Investment income Q)}sX6TB  
　　其他业务收入 Other operating income rN)T xH&*p  
　　营业外收入 Non-operating income ZpPm>|w  
　　补贴收入 Subsidy income NDhHU#Q9  
　　其他业务支出 Other operating expenses yV:DR  
　　营业外支出 Non-operating expenses cO2 .gQo'  
　　所得税 Income tax _9E7;ew  
　　直接人工成本差异(direct labor variance)
\o
PW  
　　直接材料成本差异(direct material variance) x`^~|Q  
　　在产品计价(work-in-process costing) )< ~1AL  
　　联产品成本计算(joint products costing) ,MwwA@,9-  
　　生产成本汇总程序(accumulation process of procluction cost) M:c^[9)y  
　　制造费用差异(manufacturing expenses variance) YJ]]6 K+  
　　实际成本与估计成本(actual cost and estimated cost) \GeUX<Fl  
　　工资费用分配(salary costs allocation) dL>0"UN}-  
　　成本曲线(cost curve) VrhG=CK  
　　农业生产成本(agriculture production cost) :8U=L'4  
　　原始成本和重置成本(original cost and replacement cost) R|h9ilc  
　　工程施工成本 >Qc0g(w  
　　直接成本与间接成本(direct cost and indirect cost) 0fnd9`N!0  
　　可控成本(controllable cost) ~130"WQ;  
　　制造费用分配(manufacturing expenses allocation) /4j'?hB<g  
　　理论成本与应用成本(theory cost and practice cost)  GmN} +(  
　　辅助生产成本分配(auxiliary production cost allocation) 8vB~1tl;  
　　期间,费用 De[!^/f;T  
　　成本控制程序(procedure of cost control) yqqP7  
　　成本记录(cost entry, cost recorder cost agenda) ]%(hZZ  
　　成本计算分批法(job costing method) #rzq9}9tB  
　　成本计算分步法 E9{Gaa/{  
　　直接人工成本差异(direct labor variance) MP?9k)f  
　　成本控制方法(cost control method)