[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 j(;ou
?Uh  
　　股本 Share capital #tsP  
　　已归还投资 Investment returned (7!pc  
　　利润分配-其他转入 Profit appropriation - other transfer in wX6-WQR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ju;OQC~[L]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OIw[sum2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *5s*-^'#!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g n.)_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1GkoE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @mg5vt!$`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dD39?K/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A Rnq~E@1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,+h<qBsV@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )K l@dj  
　　期初未分配利润 Retained earnings, beginning of the year gG.+3=  
　　资本公积-股本溢价 Capital surplus - share premium bYem0hzOe  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  Glx{Zu=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation wi.E$RckD  
　　资本公积-股权投资准备 Capital surplus - investment reserve ' i 5}`\  
　　资本公积-拨款转入 Capital surplus - subsidiary AEWrrE
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C{t}q*fG 5  
　　资本公积-其他 Capital surplus - others @44*<!da  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
!h
}Vz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J
~`!@!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z.)*/HGJm  
　　盈余公积-储备基金 Surplus reserve - reserve fund !U2<\!_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %1GKN|7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
uuh._H}-  
　　主营业务收入 Sales -%>Tjo@Bn  
　　主营业务成本 Cost of sales O#J7GbrHO  
　　主营业务税金及附加 Sales tax tp!eF"v=  
　　营业费用 Operating expenses +G!# /u1  
　　管理费用 General and administrative expenses [z7]@v6b  
　　财务费用 Financial expenses "9hD4R  
　　投资收益 Investment income y!S:d
  
　　其他业务收入 Other operating income NaQ~iY?  
　　营业外收入 Non-operating income f0%'4t  
　　补贴收入 Subsidy income ]0(ZlpT  
　　其他业务支出 Other operating expenses %)dp a  
　　营业外支出 Non-operating expenses >bhF{*t#;y  
　　所得税 Income tax fh1-]$z`~  
　　直接人工成本差异(direct labor variance) /'] `}*d  
　　直接材料成本差异(direct material variance) &E!m(|6?+  
　　在产品计价(work-in-process costing) 9[YnY~z)  
　　联产品成本计算(joint products costing) >OjK0jiPf  
　　生产成本汇总程序(accumulation process of procluction cost) 2p 7;v7)y  
　　制造费用差异(manufacturing expenses variance) Lq6nmjL  
　　实际成本与估计成本(actual cost and estimated cost) tOk=m'aUK  
　　工资费用分配(salary costs allocation)  \oGU6h<  
　　成本曲线(cost curve) g.8^ )u  
　　农业生产成本(agriculture production cost) ;<0~^,Xm  
　　原始成本和重置成本(original cost and replacement cost)
;8e}X6YU  
　　工程施工成本 u!It';j  
　　直接成本与间接成本(direct cost and indirect cost) bng/v  
　　可控成本(controllable cost) u~'_Uqp  
　　制造费用分配(manufacturing expenses allocation) l;aO"_E1m  
　　理论成本与应用成本(theory cost and practice cost) |L}tAS`8  
　　辅助生产成本分配(auxiliary production cost allocation) !VudZ]Sg  
　　期间,费用 0oi.k;  
　　成本控制程序(procedure of cost control) |vG?H#y  
　　成本记录(cost entry, cost recorder cost agenda) 0d~?|Nv -  
　　成本计算分批法(job costing method) ,ag* /  
　　成本计算分步法 $kR%G{j 4  
　　直接人工成本差异(direct labor variance) hQL@q7tUr  
　　成本控制方法(cost control method)