[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 l5b? 'L  
　　股本 Share capital *8CI'U X  
　　已归还投资 Investment returned m*6C *M  
　　利润分配-其他转入 Profit appropriation - other transfer in 4N[8LC;MH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7H:1c=U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @SF*Kvb&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8`EzvEm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ex @e-<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9fp1*d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |2,u!{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :EJ+#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L~%@pf>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %G1kkcdH<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )[|`-M~u  
　　期初未分配利润 Retained earnings, beginning of the year >V2Tr$m j  
　　资本公积-股本溢价 Capital surplus - share premium ypM0}pdvTp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lEL&tZ}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation h$)+$^YI  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~e~iCyW;S  
　　资本公积-拨款转入 Capital surplus - subsidiary ]x8^s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation GS_'&Yj  
　　资本公积-其他 Capital surplus - others
]R~K-cN`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *.#d '~+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v@_b"w_TY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 494"-F6  
　　盈余公积-储备基金 Surplus reserve - reserve fund .>%(bH8S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund e|Rd#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &x =}
m  
　　主营业务收入 Sales hg_@Ui@[z  
　　主营业务成本 Cost of sales jc)[5i0  
　　主营业务税金及附加 Sales tax qn}4PVn4  
　　营业费用 Operating expenses W-ErzX  
　　管理费用 General and administrative expenses Oz<{B]pEul  
　　财务费用 Financial expenses 'te4mY}  
　　投资收益 Investment income oswS<t{Z  
　　其他业务收入 Other operating income ~1jSz-s  
　　营业外收入 Non-operating income T$RVz   
　　补贴收入 Subsidy income O>9+tQ  
　　其他业务支出 Other operating expenses 48l!P(>?y  
　　营业外支出 Non-operating expenses r)UtS4 7  
　　所得税 Income tax &sleV5V  
　　直接人工成本差异(direct labor variance) &i179Qg!  
　　直接材料成本差异(direct material variance) dr#g[}l'H  
　　在产品计价(work-in-process costing) :_E=&4&g  
　　联产品成本计算(joint products costing) T~@$WM(  
　　生产成本汇总程序(accumulation process of procluction cost) ,)^4H>~V  
　　制造费用差异(manufacturing expenses variance) 'o;>6u<u  
　　实际成本与估计成本(actual cost and estimated cost) ~jWG U-m  
　　工资费用分配(salary costs allocation) LxaR1E(Cc'  
　　成本曲线(cost curve) D=uU:7m  
　　农业生产成本(agriculture production cost) 5]D"y Ay81  
　　原始成本和重置成本(original cost and replacement cost) ?UCK  
　　工程施工成本 \6~(# y  
　　直接成本与间接成本(direct cost and indirect cost) mxUM&`[  
　　可控成本(controllable cost) :! H]gC 4  
　　制造费用分配(manufacturing expenses allocation) nA$zp  
　　理论成本与应用成本(theory cost and practice cost) {}!`v%z  
　　辅助生产成本分配(auxiliary production cost allocation) P/uk]5H^  
　　期间,费用 &o@IMbJ8  
　　成本控制程序(procedure of cost control) 32j@6!  
　　成本记录(cost entry, cost recorder cost agenda) QS.t_5<U  
　　成本计算分批法(job costing method) WfYu-TK*  
　　成本计算分步法 X/Umfci  
　　直接人工成本差异(direct labor variance) Gzy"$t  
　　成本控制方法(cost control method)