[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 zB'_Y
wW  
　　股本 Share capital >YR2h/S  
　　已归还投资 Investment returned R _Z9 aQ  
　　利润分配-其他转入 Profit appropriation - other transfer in <yw56{w,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m[s$)-T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VUZeC,FfO  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 06[HE7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OtoG,~?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c"/H v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _,3%)sn-)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3e)$<e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )a<MW66  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kzC4V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #?'@?0<6  
　　期初未分配利润 Retained earnings, beginning of the year ; KT/;I  
　　资本公积-股本溢价 Capital surplus - share premium H/ar:j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I/go$@E"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I?_WV_T&  
　　资本公积-股权投资准备 Capital surplus - investment reserve XC4wm #R  
　　资本公积-拨款转入 Capital surplus - subsidiary g9j&\+h^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m|Sf'5fK  
　　资本公积-其他 Capital surplus - others JthU'"K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /ACau<U]t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]U,m 1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wu'9ouw!  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]rji]4
s  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .z^O y_S{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  '3xK1Am  
　　主营业务收入 Sales gnw">H  
　　主营业务成本 Cost of sales -#,4rN#  
　　主营业务税金及附加 Sales tax %JI*)K1WI  
　　营业费用 Operating expenses W=Mdh}u_I  
　　管理费用 General and administrative expenses 4<Kxo\\S  
　　财务费用 Financial expenses FmgMd)#  
　　投资收益 Investment income S84S/y  
　　其他业务收入 Other operating income 3!` _Q%  
　　营业外收入 Non-operating income eu'~(_2  
　　补贴收入 Subsidy income S}qGf%  
　　其他业务支出 Other operating expenses }yw>d\] f  
　　营业外支出 Non-operating expenses /z:1n
q  
　　所得税 Income tax X2'XbG3  
　　直接人工成本差异(direct labor variance) M"6J"s
 
　　直接材料成本差异(direct material variance) `W.g1"o8W4  
　　在产品计价(work-in-process costing) L.8`5<ITw  
　　联产品成本计算(joint products costing) C$4{'J-ZH  
　　生产成本汇总程序(accumulation process of procluction cost) pUa\YO1J  
　　制造费用差异(manufacturing expenses variance) tTT :r),}$  
　　实际成本与估计成本(actual cost and estimated cost) 8~3I^I_v  
　　工资费用分配(salary costs allocation) &a)d,4e<M  
　　成本曲线(cost curve) P_)=sj!>-  
　　农业生产成本(agriculture production cost) *E +VcU  
　　原始成本和重置成本(original cost and replacement cost) ()5X<=i  
　　工程施工成本 *:ErZ UyQM  
　　直接成本与间接成本(direct cost and indirect cost) 2Sk"S/4}Z  
　　可控成本(controllable cost) Y7;=\ /SV  
　　制造费用分配(manufacturing expenses allocation) m[Mw2F  
　　理论成本与应用成本(theory cost and practice cost) q>.C5t'Qx  
　　辅助生产成本分配(auxiliary production cost allocation) -Ua&/Yd/}  
　　期间,费用 \UZ7_\  
　　成本控制程序(procedure of cost control) Y(gai?  
　　成本记录(cost entry, cost recorder cost agenda) RDEK=^J  
　　成本计算分批法(job costing method) @r(3   
　　成本计算分步法 4gZ)9ya  
　　直接人工成本差异(direct labor variance) ElKMd  
　　成本控制方法(cost control method)