[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 |}{B1A  
　　股本 Share capital 5k6mmiaKk  
　　已归还投资 Investment returned +
Vo}F  
　　利润分配-其他转入 Profit appropriation - other transfer in : p{+G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mNb ?*3\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2pzF5h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {K4+6p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #6AFdNy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HD
da@Jy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit WVmq% ,
7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends hq:&wN7Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?OE.O/~l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?lbH02P{v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t~E<j+<2B  
　　期初未分配利润 Retained earnings, beginning of the year n6*En7I Vh  
　　资本公积-股本溢价 Capital surplus - share premium rC.eyq,105  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve a-"k/P#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UOGuqV-  
　　资本公积-股权投资准备 Capital surplus - investment reserve %r-V2)  
　　资本公积-拨款转入 Capital surplus - subsidiary 4q'B<7{Q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e$u4vC~  
　　资本公积-其他 Capital surplus - others #l4)HV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DHw
&+MY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UK$ms~H  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9Ro6fjjE  
　　盈余公积-储备基金 Surplus reserve - reserve fund b+6"#/s  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund N0K){  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :9R=]#uD  
　　主营业务收入 Sales :Gu+m  
　　主营业务成本 Cost of sales o]ag"Q  
　　主营业务税金及附加 Sales tax \S*$UE]uG  
　　营业费用 Operating expenses (x"BR  
　　管理费用 General and administrative expenses 'zEI;v  
　　财务费用 Financial expenses < -uc."6\  
　　投资收益 Investment income v?0r`<Mn  
　　其他业务收入 Other operating income I.Y['%8,5~  
　　营业外收入 Non-operating income /^$UhX9v  
　　补贴收入 Subsidy income 3#vinz  
　　其他业务支出 Other operating expenses -*~CV:2iq-  
　　营业外支出 Non-operating expenses 3)ma\+< 6  
　　所得税 Income tax V~T@6S  
　　直接人工成本差异(direct labor variance) ari7iF~j  
　　直接材料成本差异(direct material variance) 7R3fqU.Rq  
　　在产品计价(work-in-process costing) rUlS'L;$"  
　　联产品成本计算(joint products costing) q;fKcblKj  
　　生产成本汇总程序(accumulation process of procluction cost) FYb34LY  
　　制造费用差异(manufacturing expenses variance) ( 7ws{)  
　　实际成本与估计成本(actual cost and estimated cost) u>Rb ?`  
　　工资费用分配(salary costs allocation) Wxkx,q?  
　　成本曲线(cost curve) 6oinidB[l  
　　农业生产成本(agriculture production cost) ~XydQJ^*  
　　原始成本和重置成本(original cost and replacement cost) c{>uqPTY  
　　工程施工成本 $s4Wkq  
　　直接成本与间接成本(direct cost and indirect cost) ;uqx@sx ;  
　　可控成本(controllable cost) g|Y] wd  
　　制造费用分配(manufacturing expenses allocation) X53mzs  
　　理论成本与应用成本(theory cost and practice cost) ESg+n(
R  
　　辅助生产成本分配(auxiliary production cost allocation) ~"lJ'&J}  
　　期间,费用 SVa6V}"Iv  
　　成本控制程序(procedure of cost control) R*zO dxY  
　　成本记录(cost entry, cost recorder cost agenda) )i>[M"7  
　　成本计算分批法(job costing method) nx:KoB"ny  
　　成本计算分步法 5tv<8~:K  
　　直接人工成本差异(direct labor variance) C{Asp  
　　成本控制方法(cost control method)