[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 g,@0 ;uVq  
　　股本 Share capital 2r^|  
　　已归还投资 Investment returned %c*azo.  
　　利润分配-其他转入 Profit appropriation - other transfer in ;|5m;x/a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0j F~cV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 
_jQ"_Ff  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "}Of  f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c~K^ooS-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gT22!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  LkD$\i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends l}
A8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `B}(Ln  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N=YRY
Uo  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |X,T>{V?y  
　　期初未分配利润 Retained earnings, beginning of the year 2j+v \pjYC  
　　资本公积-股本溢价 Capital surplus - share premium DBI[OG9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "qYPi  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PMebn$(  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?kqo~twJ  
　　资本公积-拨款转入 Capital surplus - subsidiary NjIe2)}'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation llXyM */  
　　资本公积-其他 Capital surplus - others Y9F!HM-`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QWp,(Mv:r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u[$ \ az7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WLma)L`L  
　　盈余公积-储备基金 Surplus reserve - reserve fund Pwn"!pk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (iXo\y`z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {+_pyL  
　　主营业务收入 Sales id="\12Bw  
　　主营业务成本 Cost of sales </3Shq  
　　主营业务税金及附加 Sales tax VHGOVH,  
　　营业费用 Operating expenses Sp3?I2 o  
　　管理费用 General and administrative expenses y w)q3zC  
　　财务费用 Financial expenses j'Z};3y  
　　投资收益 Investment income  c %w h  
　　其他业务收入 Other operating income [4KW64%l  
　　营业外收入 Non-operating income g} 7FR({b  
　　补贴收入 Subsidy income CZcnX8P'8  
　　其他业务支出 Other operating expenses ^AS*X2y  
　　营业外支出 Non-operating expenses lS&$86Jo(  
　　所得税 Income tax cLj@+?/
 
　　直接人工成本差异(direct labor variance) Mn7nS:  
　　直接材料成本差异(direct material variance) 5}@6euT5$  
　　在产品计价(work-in-process costing) ~( 54-9&  
　　联产品成本计算(joint products costing) v<c~ '?YzO  
　　生产成本汇总程序(accumulation process of procluction cost) ~0aWjMc(>  
　　制造费用差异(manufacturing expenses variance) Hg\+:}k&9  
　　实际成本与估计成本(actual cost and estimated cost) fmC)]O%q  
　　工资费用分配(salary costs allocation) u4*7n-(  
　　成本曲线(cost curve) %T4htZa  
　　农业生产成本(agriculture production cost) 0vbiq  
　　原始成本和重置成本(original cost and replacement cost) q] eSDRW  
　　工程施工成本 #-?pY"N,  
　　直接成本与间接成本(direct cost and indirect cost) ]@)T]  
　　可控成本(controllable cost) c|OIUc  
　　制造费用分配(manufacturing expenses allocation) O*^=  
　　理论成本与应用成本(theory cost and practice cost) bI/d(Q%#<  
　　辅助生产成本分配(auxiliary production cost allocation) ~?TG
SD@(  
　　期间,费用 d5mhk[p7\J  
　　成本控制程序(procedure of cost control) 9t:P1  
　　成本记录(cost entry, cost recorder cost agenda) ZWH?=Bk:  
　　成本计算分批法(job costing method) +`4`OVE_#  
　　成本计算分步法 `oQ)qa_  
　　直接人工成本差异(direct labor variance) hyq sMkW|  
　　成本控制方法(cost control method)