[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 :I$2[K  
　　股本 Share capital j41:]6  
　　已归还投资 Investment returned .UYpPuAkn  
　　利润分配-其他转入 Profit appropriation - other transfer in yTn@p(J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <
/=PN1=A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UZ!hk*PF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %OtW\T=u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund { &'TA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L%0lX$2&\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /t
rc&V  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
:acQK=fe  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?c2TT Q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "qsNySI  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xY S%dLE"  
　　期初未分配利润 Retained earnings, beginning of the year [GP(r  
　　资本公积-股本溢价 Capital surplus - share premium z3C^L  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _UB I,Dg]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +)@>60y  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^%
d{i'9?  
　　资本公积-拨款转入 Capital surplus - subsidiary u
J
`&hX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3XnXQ/({  
　　资本公积-其他 Capital surplus - others KR}0( ,Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `Z/IW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }$)<k
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zvf]}mNx  
　　盈余公积-储备基金 Surplus reserve - reserve fund Tpukz_F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `Ek!;u>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X w8il  
　　主营业务收入 Sales zK 2wLX  
　　主营业务成本 Cost of sales v'!N

t
k  
　　主营业务税金及附加 Sales tax %RN-J*s]  
　　营业费用 Operating expenses %5G BMMn  
　　管理费用 General and administrative expenses 8UIL_nPO  
　　财务费用 Financial expenses g5Dx9d{  
　　投资收益 Investment income a
~*V  
　　其他业务收入 Other operating income 'oz= {;  
　　营业外收入 Non-operating income pPZ/O6  
　　补贴收入 Subsidy income j''Iai_  
　　其他业务支出 Other operating expenses !I [n|r"  
　　营业外支出 Non-operating expenses `0i3"06l r  
　　所得税 Income tax Uot-@|l  
　　直接人工成本差异(direct labor variance) Hl;p>>n  
　　直接材料成本差异(direct material variance) m-89nOls  
　　在产品计价(work-in-process costing) k&/)g3(N(  
　　联产品成本计算(joint products costing) tTGK25&  
　　生产成本汇总程序(accumulation process of procluction cost) #Qr4Ke$g[l  
　　制造费用差异(manufacturing expenses variance) DQ\&5ytP  
　　实际成本与估计成本(actual cost and estimated cost) x+cF1N2.  
　　工资费用分配(salary costs allocation) Q:O>kCDV  
　　成本曲线(cost curve) (U_Q7hja?  
　　农业生产成本(agriculture production cost) YfwJBzD  
　　原始成本和重置成本(original cost and replacement cost) rcZ SC3  
　　工程施工成本 XKX,7  
　　直接成本与间接成本(direct cost and indirect cost) Pm^N0L9?q  
　　可控成本(controllable cost) !Blk=L+p  
　　制造费用分配(manufacturing expenses allocation) igrog  
　　理论成本与应用成本(theory cost and practice cost) }4]<P  
　　辅助生产成本分配(auxiliary production cost allocation) (nD$%/uK'  
　　期间,费用 }+4Bf+u:  
　　成本控制程序(procedure of cost control) 8 %j {4$  
　　成本记录(cost entry, cost recorder cost agenda) qffSq](D .  
　　成本计算分批法(job costing method) <j\;>3Q  
　　成本计算分步法 uX +<`3O  
　　直接人工成本差异(direct labor variance) 51 0XDl~b  
　　成本控制方法(cost control method)