[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 VU'l~% ql  
　　股本 Share capital MVL
}[J  
　　已归还投资 Investment returned U#1yl6e\I  
　　利润分配-其他转入 Profit appropriation - other transfer in zUgkY`]:BJ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
l'{goyf  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >93{=+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :ktX7p~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [MXXY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
{)[g  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N
8(x),  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ieF 0<'iF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j83Y'VJJC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YK+Z0ry  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vAhO!5]>\  
　　期初未分配利润 Retained earnings, beginning of the year C
Y).I`aJ  
　　资本公积-股本溢价 Capital surplus - share premium 8}0y)aJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >]|^Ux,WZ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 7<Js'\Z  
　　资本公积-股权投资准备 Capital surplus - investment reserve yh
n $4;m  
　　资本公积-拨款转入 Capital surplus - subsidiary ~u`! Gi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ! tP
K"k  
　　资本公积-其他 Capital surplus - others sF3 l##Wv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9a Ps_|C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fU~y481A  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k'q
!MZU  
　　盈余公积-储备基金 Surplus reserve - reserve fund L#@$Mtc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m)RxV@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nMoF;AdKm  
　　主营业务收入 Sales KIY_EE$?  
　　主营业务成本 Cost of sales WIlS^?5I<  
　　主营业务税金及附加 Sales tax K:50?r_-6  
　　营业费用 Operating expenses 3K:Xxkk  
　　管理费用 General and administrative expenses ~9;mZi1-  
　　财务费用 Financial expenses *ik)>c_  
　　投资收益 Investment income juYt =  
　　其他业务收入 Other operating income 00wH#_fm  
　　营业外收入 Non-operating income so&3A&4cL  
　　补贴收入 Subsidy income ZS>/ 5  
　　其他业务支出 Other operating expenses 7IW7'klkvD  
　　营业外支出 Non-operating expenses &'2l_b  
　　所得税 Income tax Sh6 NgO  
　　直接人工成本差异(direct labor variance) ][qA@3^Tw  
　　直接材料成本差异(direct material variance) _r)nbQm&  
　　在产品计价(work-in-process costing) &|FG#.2yw  
　　联产品成本计算(joint products costing) *YOnX7*Km  
　　生产成本汇总程序(accumulation process of procluction cost) .@Sh,^v  
　　制造费用差异(manufacturing expenses variance) /38Pp%
 
　　实际成本与估计成本(actual cost and estimated cost) sh3}0u+  
　　工资费用分配(salary costs allocation) {73DnC~N  
　　成本曲线(cost curve) xW )8mv?4n  
　　农业生产成本(agriculture production cost) ^o<Nz8  
　　原始成本和重置成本(original cost and replacement cost) dM.Ow!j  
　　工程施工成本 B>L^XGq  
　　直接成本与间接成本(direct cost and indirect cost) ATewdq[C  
　　可控成本(controllable cost) E0Xu9IW/A  
　　制造费用分配(manufacturing expenses allocation) b|'LtL$Y  
　　理论成本与应用成本(theory cost and practice cost) 1@@]h!> k:  
　　辅助生产成本分配(auxiliary production cost allocation) $}
o,7xAn  
　　期间,费用 \aRB   
　　成本控制程序(procedure of cost control) OVK(:{PwS  
　　成本记录(cost entry, cost recorder cost agenda) 3VgH*vAU}  
　　成本计算分批法(job costing method) ~a)20  
　　成本计算分步法 t?&ajh  
　　直接人工成本差异(direct labor variance) Y
Wd(xm"4  
　　成本控制方法(cost control method)