[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 ;VS\'#{e  
　　股本 Share capital apkmb<  
　　已归还投资 Investment returned zrazbHI  
　　利润分配-其他转入 Profit appropriation - other transfer in 1
.U9EuI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dsUt[z1w5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >O z~j>jL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
xoYaL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OgOs9=cE{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f]*TIYicc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit PCcI(b>?l  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?
xT ^9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >T)#KQ1t  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }jI=*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }vXf}2C  
　　期初未分配利润 Retained earnings, beginning of the year Rnd.<jz+Y  
　　资本公积-股本溢价 Capital surplus - share premium Cu`uP[# ch  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kWKAtv5@w  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1M<;}hJ{/  
　　资本公积-股权投资准备 Capital surplus - investment reserve ukAE7O(W&  
　　资本公积-拨款转入 Capital surplus - subsidiary 'Cp]Q@]\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation F5(DA  
　　资本公积-其他 Capital surplus - others qQ/<\6Sl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I&s!}$cD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]tnf<5x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BM+>.  
　　盈余公积-储备基金 Surplus reserve - reserve fund C"[d bh!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .1@8rVp7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7A
6:*  
　　主营业务收入 Sales O~bJ<O=?  
　　主营业务成本 Cost of sales _enS_R  
　　主营业务税金及附加 Sales tax -nL!#R{e  
　　营业费用 Operating expenses [a2Q ^ab  
　　管理费用 General and administrative expenses J^xIfV~zt  
　　财务费用 Financial expenses w dpd`  
　　投资收益 Investment income D3.$Vl,.  
　　其他业务收入 Other operating income '#ow9w+^  
　　营业外收入 Non-operating income >713H!uj  
　　补贴收入 Subsidy income )N}
.n2Y8W  
　　其他业务支出 Other operating expenses :vWixgLg  
　　营业外支出 Non-operating expenses tsys</E&  
　　所得税 Income tax i[r>^U8O  
　　直接人工成本差异(direct labor variance) }u&,;]  
　　直接材料成本差异(direct material variance) ~z$+uK  
　　在产品计价(work-in-process costing) rIRkXO)  
　　联产品成本计算(joint products costing) mzH3Q564  
　　生产成本汇总程序(accumulation process of procluction cost) zYZ^ /7)  
　　制造费用差异(manufacturing expenses variance) 7c>{og6  
　　实际成本与估计成本(actual cost and estimated cost) (V:)`A_-  
　　工资费用分配(salary costs allocation) 0WO-+eRB/  
　　成本曲线(cost curve) %;-r->  
　　农业生产成本(agriculture production cost) NB)$l2<d  
　　原始成本和重置成本(original cost and replacement cost) 0m>?-/uDx  
　　工程施工成本 i^ _?C5  
　　直接成本与间接成本(direct cost and indirect cost) dkI(&/  
　　可控成本(controllable cost) ^sb+|b  
　　制造费用分配(manufacturing expenses allocation) &$<7]a\dM  
　　理论成本与应用成本(theory cost and practice cost) Bm:N@w g  
　　辅助生产成本分配(auxiliary production cost allocation) =Dc9|WuHN  
　　期间,费用 {+
@M!  
　　成本控制程序(procedure of cost control) ,Z aPY  
　　成本记录(cost entry, cost recorder cost agenda) ~z&H
o  
　　成本计算分批法(job costing method) w7"&\8a  
　　成本计算分步法 VcpN PU6  
　　直接人工成本差异(direct labor variance) ^QbaMX  
　　成本控制方法(cost control method)