[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 {TXfi'\  
　　股本 Share capital (u4'*[o\t  
　　已归还投资 Investment returned d`UK mj  
　　利润分配-其他转入 Profit appropriation - other transfer in I@oSRB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve []jbzVwS2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~8&P*oFC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund JU#m?4
g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [sNvCE$\]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *X5<]{7c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit r=HL!X Fk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cd|/4L6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U7''; w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |It&1fz}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ft^X[5G4L  
　　期初未分配利润 Retained earnings, beginning of the year v|
M T^.  
　　资本公积-股本溢价 Capital surplus - share premium O\SH;y,N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4,08`5{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1N[9\Yi  
　　资本公积-股权投资准备 Capital surplus - investment reserve &5[B\yv  
　　资本公积-拨款转入 Capital surplus - subsidiary uPy5<c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iR"6VO  
　　资本公积-其他 Capital surplus - others ~h:(9q8NLC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ejia4(Cd  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U[?f@.&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GExr] 2r  
　　盈余公积-储备基金 Surplus reserve - reserve fund zR4]buHnE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BRa9j:_b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O!t=,F1j  
　　主营业务收入 Sales W&k@p9  
　　主营业务成本 Cost of sales .D;6 r4S  
　　主营业务税金及附加 Sales tax 8aJJ??o{  
　　营业费用 Operating expenses Zoy)2E{  
　　管理费用 General and administrative expenses +z[+kir  
　　财务费用 Financial expenses  `-JVz{z  
　　投资收益 Investment income .D*~U
I  
　　其他业务收入 Other operating income  =W&m{F96  
　　营业外收入 Non-operating income 7GTDe'T  
　　补贴收入 Subsidy income (*b<IGi;  
　　其他业务支出 Other operating expenses Be9,m
!on  
　　营业外支出 Non-operating expenses q
RR%aJ/  
　　所得税 Income tax rog1  
　　直接人工成本差异(direct labor variance) /M JI^\CA  
　　直接材料成本差异(direct material variance) *\@RBJGF  
　　在产品计价(work-in-process costing) ~MP |L?my  
　　联产品成本计算(joint products costing) 
?6]B6  
　　生产成本汇总程序(accumulation process of procluction cost) G3 |x%/Fbp  
　　制造费用差异(manufacturing expenses variance) 9)8Cf%<(  
　　实际成本与估计成本(actual cost and estimated cost) !9{UBAh  
　　工资费用分配(salary costs allocation) :+ mULUi  
　　成本曲线(cost curve) }'?qUy3x  
　　农业生产成本(agriculture production cost) dVk(R9 8  
　　原始成本和重置成本(original cost and replacement cost) /O
Ya1,  
　　工程施工成本 %NfXe[T  
　　直接成本与间接成本(direct cost and indirect cost) 8#\|Y~P  
　　可控成本(controllable cost) QT5pn5+ z  
　　制造费用分配(manufacturing expenses allocation) Y9gw ('\w  
　　理论成本与应用成本(theory cost and practice cost) !^8X71W|  
　　辅助生产成本分配(auxiliary production cost allocation) 2;j<{'  
　　期间,费用 ( et W4p  
　　成本控制程序(procedure of cost control) )&O6d .  
　　成本记录(cost entry, cost recorder cost agenda) %%/8B  
　　成本计算分批法(job costing method) Tt
F+~K  
　　成本计算分步法 (@qPyM6~}  
　　直接人工成本差异(direct labor variance) g*(z.  
　　成本控制方法(cost control method)