[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 >)sqh ~P  
　　股本 Share capital }} #be  
　　已归还投资 Investment returned 8r^j P.V  
　　利润分配-其他转入 Profit appropriation - other transfer in f!!P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |D(&w+(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J";=d4Sd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -pX|U~a[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x\]z j!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &CO|Y(+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;_p fwa4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z5ZKks   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eaxfn]gV  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x/_dW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5%'S  
　　期初未分配利润 Retained earnings, beginning of the year gPp(e j7  
　　资本公积-股本溢价 Capital surplus - share premium ex0oAt^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tx)OJ

Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _Z.;u0Zp8  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;"SZ}  
　　资本公积-拨款转入 Capital surplus - subsidiary O(Td:Zdp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j88=f#<  
　　资本公积-其他 Capital surplus - others PS/W h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &/DOO ^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 26}u4W$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v*XkWH5  
　　盈余公积-储备基金 Surplus reserve - reserve fund V0S6M^\DK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1^tSn#j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r hZQQOQ  
　　主营业务收入 Sales H.9yT\f.  
　　主营业务成本 Cost of sales 5Abz5-^KH  
　　主营业务税金及附加 Sales tax 1V0sl0i4  
　　营业费用 Operating expenses Se
g#s .  
　　管理费用 General and administrative expenses >*{:l,LH  
　　财务费用 Financial expenses -B,cB  
　　投资收益 Investment income O&52o]k5l  
　　其他业务收入 Other operating income _ flgQ  
　　营业外收入 Non-operating income 3M
xz_~  
　　补贴收入 Subsidy income 1oB$u!6P   
　　其他业务支出 Other operating expenses !^]q0x  
　　营业外支出 Non-operating expenses qKA_A%  
　　所得税 Income tax =!YP$hfY  
　　直接人工成本差异(direct labor variance) L1rAT  
　　直接材料成本差异(direct material variance) {9Db9K^  
　　在产品计价(work-in-process costing) D|[/>x  
　　联产品成本计算(joint products costing) Z$1.^H.Db  
　　生产成本汇总程序(accumulation process of procluction cost) 4*H(sq  
　　制造费用差异(manufacturing expenses variance) X;(oz]tr$  
　　实际成本与估计成本(actual cost and estimated cost) e7lo!(>#  
　　工资费用分配(salary costs allocation) ` %l&zwj>  
　　成本曲线(cost curve) ),MU+*`  
　　农业生产成本(agriculture production cost) prqT(1  
　　原始成本和重置成本(original cost and replacement cost) t( wZiK}  
　　工程施工成本 7 TmK  
　　直接成本与间接成本(direct cost and indirect cost) '1Y<RD>x  
　　可控成本(controllable cost) k+f1sV[4}  
　　制造费用分配(manufacturing expenses allocation) r)c+".0d^  
　　理论成本与应用成本(theory cost and practice cost) ,RR;
VKj  
　　辅助生产成本分配(auxiliary production cost allocation) f!mE1,eBEe  
　　期间,费用 k"5` :qL  
　　成本控制程序(procedure of cost control) T\)dt?Tv#\  
　　成本记录(cost entry, cost recorder cost agenda) HE@-uh  
　　成本计算分批法(job costing method) $1b]xQ  
　　成本计算分步法 `!<x "xKu  
　　直接人工成本差异(direct labor variance) >G<4Ro"  
　　成本控制方法(cost control method)