[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 WRov7  
　　股本 Share capital xQ,My  
　　已归还投资 Investment returned LE}V{%)xD  
　　利润分配-其他转入 Profit appropriation - other transfer in urhOvC$a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =n<Lbl(7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YN}vAFR`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund giYlLJA*}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8_Nyy/K#F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 572{DC&T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?>s[B7wMp  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `nrw[M?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]_(J8v  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z50 P* eS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4G2iT+X-  
　　期初未分配利润 Retained earnings, beginning of the year %E2b{Y;  
　　资本公积-股本溢价 Capital surplus - share premium +l hJ8&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LU $=j  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \2))c@@%  
　　资本公积-股权投资准备 Capital surplus - investment reserve D/YMovH%  
　　资本公积-拨款转入 Capital surplus - subsidiary 6,cJ3~!48  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ef$a&*)PH  
　　资本公积-其他 Capital surplus - others `?G&w.Vs  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U'aJCM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ge7Uety  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Vbv)C3ezD  
　　盈余公积-储备基金 Surplus reserve - reserve fund tj4/x7!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PW_"JZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
[\3W_jR  
　　主营业务收入 Sales +"1fr  
　　主营业务成本 Cost of sales _9C,N2a{C  
　　主营业务税金及附加 Sales tax > JC"YB  
　　营业费用 Operating expenses Z 4QL&?U  
　　管理费用 General and administrative expenses 3Fw7q"  
　　财务费用 Financial expenses N*+L'bO  
　　投资收益 Investment income [Ob09#B%:5  
　　其他业务收入 Other operating income JNv@MJb}  
　　营业外收入 Non-operating income 5.$/]2VK  
　　补贴收入 Subsidy income uaE
,F^p  
　　其他业务支出 Other operating expenses
(q@%eor&}  
　　营业外支出 Non-operating expenses 2m^qXE$  
　　所得税 Income tax {T-=&%||  
　　直接人工成本差异(direct labor variance) ,N1pww?  
　　直接材料成本差异(direct material variance) 5PsjGvm.%  
　　在产品计价(work-in-process costing) y* :C~  
　　联产品成本计算(joint products costing) y$+=>p|d.^  
　　生产成本汇总程序(accumulation process of procluction cost) Re+oCJ  
　　制造费用差异(manufacturing expenses variance) iURSYR  
　　实际成本与估计成本(actual cost and estimated cost) D-FT3Culw  
　　工资费用分配(salary costs allocation) vmg[/#  
　　成本曲线(cost curve) ,FwpHs $A  
　　农业生产成本(agriculture production cost) =~
k}XB  
　　原始成本和重置成本(original cost and replacement cost) Z((e-
T#,  
　　工程施工成本 vi.INe  
　　直接成本与间接成本(direct cost and indirect cost) @/,0()*dL  
　　可控成本(controllable cost) w75Ro6y  
　　制造费用分配(manufacturing expenses allocation) B@v (ZY  
　　理论成本与应用成本(theory cost and practice cost) U1`pY:P  
　　辅助生产成本分配(auxiliary production cost allocation) eA
*We  
　　期间,费用 jx{ fel  
　　成本控制程序(procedure of cost control) $_3)m  
　　成本记录(cost entry, cost recorder cost agenda) w
_4O;  
　　成本计算分批法(job costing method) g/(BV7V  
　　成本计算分步法 5=\^DeM@ H  
　　直接人工成本差异(direct labor variance) k[) /,1  
　　成本控制方法(cost control method)