[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 ct\msG }b:  
　　股本 Share capital I~l qg  
　　已归还投资 Investment returned h1~h&F?  
　　利润分配-其他转入 Profit appropriation - other transfer in "`M~=RiI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
xP\s^]e  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve []>rYZ9bv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N82 6xvA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;1&"]N%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SPqJ [F  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QGN+f)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !Q\*a-C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2/3yW.C  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HzM\<YD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eg;r38  
　　期初未分配利润 Retained earnings, beginning of the year 4q.;\n  
　　资本公积-股本溢价 Capital surplus - share premium ^_#wo
"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O _9r-Zt^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _i>_Sn1"  
　　资本公积-股权投资准备 Capital surplus - investment reserve q{h,}[U=  
　　资本公积-拨款转入 Capital surplus - subsidiary 3$"V,_TBZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation lITd{E,+r  
　　资本公积-其他 Capital surplus - others dOv\]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &0kr[Ik.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k (AE%eA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2S_u/32]W  
　　盈余公积-储备基金 Surplus reserve - reserve fund .6MG#N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund tQ@7cjq8bA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ? =l
b@ U  
　　主营业务收入 Sales gw)z*3]~s  
　　主营业务成本 Cost of sales 0_qr7Ui8(  
　　主营业务税金及附加 Sales tax |ru!C(  
　　营业费用 Operating expenses d5-Q}D,P  
　　管理费用 General and administrative expenses >r`O@`^U  
　　财务费用 Financial expenses xY?p(>(  
　　投资收益 Investment income @95p[  
　　其他业务收入 Other operating income @7}XBg[pI  
　　营业外收入 Non-operating income #pZeGI|'J  
　　补贴收入 Subsidy income <Y6Vfee,&  
　　其他业务支出 Other operating expenses E^J &?
-  
　　营业外支出 Non-operating expenses 6W_:w  
　　所得税 Income tax a=$ZM4Bn  
　　直接人工成本差异(direct labor variance) -`8@  
　　直接材料成本差异(direct material variance) ft7M9<#v  
　　在产品计价(work-in-process costing) yLf9cS6=  
　　联产品成本计算(joint products costing)  IZrcn  
　　生产成本汇总程序(accumulation process of procluction cost) i'<hT q4  
　　制造费用差异(manufacturing expenses variance) ], Bafz)4  
　　实际成本与估计成本(actual cost and estimated cost) !84Lvg0&  
　　工资费用分配(salary costs allocation) ,R=!ts[qi  
　　成本曲线(cost curve) ^0"^  
　　农业生产成本(agriculture production cost) 2MB>NM<xO  
　　原始成本和重置成本(original cost and replacement cost) Mxw-f4j  
　　工程施工成本 (}F@0WYT^O  
　　直接成本与间接成本(direct cost and indirect cost) K 'I6iCrD  
　　可控成本(controllable cost) I]n X6=j5  
　　制造费用分配(manufacturing expenses allocation) l`~
$cK!  
　　理论成本与应用成本(theory cost and practice cost) wmV=GV8 d  
　　辅助生产成本分配(auxiliary production cost allocation) W/A@qo"  
　　期间,费用 0#GnmH  
　　成本控制程序(procedure of cost control) E uO:}[  
　　成本记录(cost entry, cost recorder cost agenda) vE`;1UA}  
　　成本计算分批法(job costing method) ^5MM<73  
　　成本计算分步法 }WJXQ@  
　　直接人工成本差异(direct labor variance) xY)eU;*  
　　成本控制方法(cost control method)