[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 qtQB}r8  
　　股本 Share capital Naqz":%.  
　　已归还投资 Investment returned yOQEF\  
　　利润分配-其他转入 Profit appropriation - other transfer in r{Stsha(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3!OO_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2!y%nkO*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mH/$_x)o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Og8'K=O#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >.fN@
8[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^UJ#YRzi  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _Q $D6+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 49 ;2tl;F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2 ~z
o)G0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !6 k{]v  
　　期初未分配利润 Retained earnings, beginning of the year 9tt0_*UX  
　　资本公积-股本溢价 Capital surplus - share premium 82q_"y>6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $:aKb#l)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q~L"Mr8>V  
　　资本公积-股权投资准备 Capital surplus - investment reserve a BHV  
　　资本公积-拨款转入 Capital surplus - subsidiary R'.YE;leBG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?d? cD  
　　资本公积-其他 Capital surplus - others |iJ+e -_R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -H;%1y$A-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sXm Z0Dv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2Q/#.lNL  
　　盈余公积-储备基金 Surplus reserve - reserve fund +"!=E erKi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JuD$CHg;#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +TR#  
　　主营业务收入 Sales rf%Nf
U  
　　主营业务成本 Cost of sales qZ8V/  
　　主营业务税金及附加 Sales tax )t/[z3rn  
　　营业费用 Operating expenses n* 7mP  
　　管理费用 General and administrative expenses ST^@7f_  
　　财务费用 Financial expenses z3lMD'uU3  
　　投资收益 Investment income 1aAYBV<3  
　　其他业务收入 Other operating income jgb>:]:  
　　营业外收入 Non-operating income ?_NhR  
　　补贴收入 Subsidy income GsG9;6c+u  
　　其他业务支出 Other operating expenses p(5'|eqBV  
　　营业外支出 Non-operating expenses 'aWzam>  
　　所得税 Income tax wJb\Q  
　　直接人工成本差异(direct labor variance) 6}vPwI  
　　直接材料成本差异(direct material variance) 9=-!~_'1-  
　　在产品计价(work-in-process costing) wkp|V{k  
　　联产品成本计算(joint products costing) tVf1]3(_>  
　　生产成本汇总程序(accumulation process of procluction cost) ,B,2t u2  
　　制造费用差异(manufacturing expenses variance) Ef
}rMkv  
　　实际成本与估计成本(actual cost and estimated cost) <AzM~]"3  
　　工资费用分配(salary costs allocation)
mB:I8g7  
　　成本曲线(cost curve) m;v/(d>  
　　农业生产成本(agriculture production cost) & q(D90w.  
　　原始成本和重置成本(original cost and replacement cost) Xu1tN9:oE  
　　工程施工成本 ^H,oI*  
　　直接成本与间接成本(direct cost and indirect cost) [}/\W`C  
　　可控成本(controllable cost) O*<,lq 0K  
　　制造费用分配(manufacturing expenses allocation) ye9-%~sjX  
　　理论成本与应用成本(theory cost and practice cost) *+E9@r=HF  
　　辅助生产成本分配(auxiliary production cost allocation) e:BKdZGW  
　　期间,费用 D;VFMP  
　　成本控制程序(procedure of cost control) 8^H <dR  
　　成本记录(cost entry, cost recorder cost agenda) @nJ#kd[  
　　成本计算分批法(job costing method)
=;1MpD  
　　成本计算分步法 |!\(eLR9>  
　　直接人工成本差异(direct labor variance) ]0HlPP:2  
　　成本控制方法(cost control method)