[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 5?L<N:;J_  
　　股本 Share capital _FEFx  
　　已归还投资 Investment returned gJhiGYx  
　　利润分配-其他转入 Profit appropriation - other transfer in WKU=.sY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iO[<1?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p8Q1-T3v  
　　利润分配-提取储备基金 Profit appropriation - reserve fund vI]N^j2%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }-fl$j?9E  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 80;(Gt@<"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
`"~%bS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZB& 6<uw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e|9A716x  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wAd
9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Bj~+WwD)QR  
　　期初未分配利润 Retained earnings, beginning of the year {iLT/ i%  
　　资本公积-股本溢价 Capital surplus - share premium  }75e:w[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pmilrZmm]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation rbpSg7}Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve C-[1iW'  
　　资本公积-拨款转入 Capital surplus - subsidiary ;$tSb ~K+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,(4K4pN  
　　资本公积-其他 Capital surplus - others 2m[<]$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gNhQD*+>{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m6djeOl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *4Izy14e  
　　盈余公积-储备基金 Surplus reserve - reserve fund :@)>r9N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1QJL .  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r9lR|\Ax2U  
　　主营业务收入 Sales N?>vd*  
　　主营业务成本 Cost of sales /=, nGk>  
　　主营业务税金及附加 Sales tax HK r Mim-  
　　营业费用 Operating expenses @R  6@]Dm  
　　管理费用 General and administrative expenses ;\l,5EG  
　　财务费用 Financial expenses _~ &iq1  
　　投资收益 Investment income Yrn)VV[)h  
　　其他业务收入 Other operating income N!|wo:  
　　营业外收入 Non-operating income Yuc> fFA  
　　补贴收入 Subsidy income
m_l[MG\  
　　其他业务支出 Other operating expenses 5Dl/aHb  
　　营业外支出 Non-operating expenses ;'Nd~:-]  
　　所得税 Income tax 3&/Ixm:  
　　直接人工成本差异(direct labor variance) ow#1="G,=  
　　直接材料成本差异(direct material variance) ,=:D  
　　在产品计价(work-in-process costing) Bnd [X  
　　联产品成本计算(joint products costing) ~=
-RK$=  
　　生产成本汇总程序(accumulation process of procluction cost) +@:x!q|^  
　　制造费用差异(manufacturing expenses variance) hG:|9Sol,  
　　实际成本与估计成本(actual cost and estimated cost) 4g7)iL^#~  
　　工资费用分配(salary costs allocation) @gtQQxf"  
　　成本曲线(cost curve) (b6NX~G-:  
　　农业生产成本(agriculture production cost) n}77##+R&C  
　　原始成本和重置成本(original cost and replacement cost) Wr5V`sM  
　　工程施工成本 ->{KVPHe{  
　　直接成本与间接成本(direct cost and indirect cost) xRsWI!d+|  
　　可控成本(controllable cost) (3&?wy_l  
　　制造费用分配(manufacturing expenses allocation) L~>i,  
　　理论成本与应用成本(theory cost and practice cost) s!e3|pGS  
　　辅助生产成本分配(auxiliary production cost allocation)  65m"J'  
　　期间,费用 N"y)Oca{  
　　成本控制程序(procedure of cost control) gGS=cdl
V  
　　成本记录(cost entry, cost recorder cost agenda) Fr$5RAyg  
　　成本计算分批法(job costing method) _Y[bMuUb=  
　　成本计算分步法 vA.MRu#  
　　直接人工成本差异(direct labor variance) 0<B$#8  
　　成本控制方法(cost control method)