[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 9dMrgz&'  
　　股本 Share capital [FUjnI  
　　已归还投资 Investment returned l"n{.aL  
　　利润分配-其他转入 Profit appropriation - other transfer in kt4d;4n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _2btfY1U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KJE[+R H+z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m\/ Tj0e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yfU<
UQ!1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MxzLK%am  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %AOIKK5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~x{.jn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p0.|<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VL[)[~^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?S ?2 0  
　　期初未分配利润 Retained earnings, beginning of the year bVmAtm[  
　　资本公积-股本溢价 Capital surplus - share premium \:> Wpqw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :|o<SZ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "m{
,~'x  
　　资本公积-股权投资准备 Capital surplus - investment reserve gn5)SP8  
　　资本公积-拨款转入 Capital surplus - subsidiary 4/X/> Y1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WWT",gio  
　　资本公积-其他 Capital surplus - others xf%4, JQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M5T9JWbN  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J/7R\;q`~o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M8k"je7`s  
　　盈余公积-储备基金 Surplus reserve - reserve fund  ]*O/+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L d^GV  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vaf&X]p  
　　主营业务收入 Sales iVB^,KQ@  
　　主营业务成本 Cost of sales s<x1>Q7X~  
　　主营业务税金及附加 Sales tax 'gQidf  
　　营业费用 Operating expenses 39{{7(hh  
　　管理费用 General and administrative expenses kF7(f|*  
　　财务费用 Financial expenses `P
Xz  
　　投资收益 Investment income * y^OV_n-8  
　　其他业务收入 Other operating income .I3?7  
　　营业外收入 Non-operating income UR(-q  
　　补贴收入 Subsidy income (BX83)  
　　其他业务支出 Other operating expenses = sAn,ri  
　　营业外支出 Non-operating expenses zU6a'tP  
　　所得税 Income tax E2GGEKrW  
　　直接人工成本差异(direct labor variance) 4Ij-Ilg)%  
　　直接材料成本差异(direct material variance) B*!W
rB:s  
　　在产品计价(work-in-process costing) %iJ%{{f`  
　　联产品成本计算(joint products costing) j
Clj_
E  
　　生产成本汇总程序(accumulation process of procluction cost) RkFD*E$  
　　制造费用差异(manufacturing expenses variance) {F&-7u0  
　　实际成本与估计成本(actual cost and estimated cost) 79zJ\B_  
　　工资费用分配(salary costs allocation) *zO&N^X.4  
　　成本曲线(cost curve) \qsw"B*tv`  
　　农业生产成本(agriculture production cost) - Xz?s  
　　原始成本和重置成本(original cost and replacement cost) `SO|zz|'  
　　工程施工成本 # N~,F@t  
　　直接成本与间接成本(direct cost and indirect cost) @|yeqy_:  
　　可控成本(controllable cost) doHF|<s  
　　制造费用分配(manufacturing expenses allocation) ^4%Zvl  
　　理论成本与应用成本(theory cost and practice cost) !gwjN_ZJ^  
　　辅助生产成本分配(auxiliary production cost allocation) h5 Vv:C  
　　期间,费用 n{*e 9Aw  
　　成本控制程序(procedure of cost control) S\y%4}j  
　　成本记录(cost entry, cost recorder cost agenda) ^s\3/z>b4!  
　　成本计算分批法(job costing method) 3#wcKv%>&_  
　　成本计算分步法 O!D/|.Q#%  
　　直接人工成本差异(direct labor variance) 6VD1cb\lF  
　　成本控制方法(cost control method)