[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 m=IA/HOR^  
　　股本 Share capital W;wu2'  
　　已归还投资 Investment returned (( _v>{  
　　利润分配-其他转入 Profit appropriation - other transfer in #1f8A5<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B3Esfk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !O8vr4=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund noNL.%I  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #EU x1II  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V|dKKb[Lve  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j6$_U@)%
O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $;+`sVG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6~Xe$fP(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t)~v5vr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^)/oDyO  
　　期初未分配利润 Retained earnings, beginning of the year 9Fxz9_ i  
　　资本公积-股本溢价 Capital surplus - share premium ~4~>;e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rB%acTCz=[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $f<Rj/`&  
　　资本公积-股权投资准备 Capital surplus - investment reserve xo_Es?  
　　资本公积-拨款转入 Capital surplus - subsidiary /!0{9F<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Nb;Yti@Y.  
　　资本公积-其他 Capital surplus - others g8w5X!Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )Ikx0vDFQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $PNIuC?=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e c`3
Qw  
　　盈余公积-储备基金 Surplus reserve - reserve fund Lpdp'9>I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^Q4m1? 40  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $ V"7UA22  
　　主营业务收入 Sales "ealYve
u  
　　主营业务成本 Cost of sales 
i '9  
　　主营业务税金及附加 Sales tax w_i$/`i+  
　　营业费用 Operating expenses L$FLQyDR  
　　管理费用 General and administrative expenses nZM|8  
　　财务费用 Financial expenses ' rdg  
　　投资收益 Investment income ~8EG0F;t  
　　其他业务收入 Other operating income p,9eZUGy  
　　营业外收入 Non-operating income SuW_[6]  
　　补贴收入 Subsidy income 8V3SZ17  
　　其他业务支出 Other operating expenses !Hr +|HKQ?  
　　营业外支出 Non-operating expenses P A9 ] L
 
　　所得税 Income tax a4! AvG  
　　直接人工成本差异(direct labor variance) EmR#)c~(W  
　　直接材料成本差异(direct material variance) 2$? )
VXtw  
　　在产品计价(work-in-process costing) rm 4j8~Ef  
　　联产品成本计算(joint products costing) rT ~qoA\  
　　生产成本汇总程序(accumulation process of procluction cost) ,*V{
gpC7  
　　制造费用差异(manufacturing expenses variance) CxtH?9# |  
　　实际成本与估计成本(actual cost and estimated cost) `7|v  
　　工资费用分配(salary costs allocation) Jj'~\j  
　　成本曲线(cost curve) !W8'apG&[  
　　农业生产成本(agriculture production cost) T{j&w%(z  
　　原始成本和重置成本(original cost and replacement cost) =GjxqIv  
　　工程施工成本 ~ >
ACMO  
　　直接成本与间接成本(direct cost and indirect cost) }T+pd#>  
　　可控成本(controllable cost) @hWt.qO 3s  
　　制造费用分配(manufacturing expenses allocation) #f@sq5pTO  
　　理论成本与应用成本(theory cost and practice cost) eW+z@\d9Gz  
　　辅助生产成本分配(auxiliary production cost allocation) p9 |r y+t  
　　期间,费用 Ydu=Jg5u7  
　　成本控制程序(procedure of cost control) u<\/T&S
 
　　成本记录(cost entry, cost recorder cost agenda) ' 7>V4\"  
　　成本计算分批法(job costing method) [ua{qJ9  
　　成本计算分步法 m`-{ V<(M  
　　直接人工成本差异(direct labor variance) yHhBUpIo  
　　成本控制方法(cost control method)