[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 ]q7
\  
　　股本 Share capital ^]^Y~$u  
　　已归还投资 Investment returned Skl1 %`  
　　利润分配-其他转入 Profit appropriation - other transfer in 5NbI Vz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J`;G9'n2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eI8^T?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund XCoN!~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "P.7FD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cysYjuI i  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +w:[By"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;^lVIS%&{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z m\=4^X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vLJ<_&6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8vz9o <I  
　　期初未分配利润 Retained earnings, beginning of the year <^|8
\<J  
　　资本公积-股本溢价 Capital surplus - share premium .l"_f  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rPkV=9ull,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~UB@IV6O  
　　资本公积-股权投资准备 Capital surplus - investment reserve $}2m%$vJO  
　　资本公积-拨款转入 Capital surplus - subsidiary CT3wd?)z`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation tx Lo=  
　　资本公积-其他 Capital surplus - others / _-?NZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1wuLw Ad  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CspY+%3$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xoml  
　　盈余公积-储备基金 Surplus reserve - reserve fund Duj9PV`2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _ mhP:O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9 Bz~3  
　　主营业务收入 Sales Vd4x!Vk  
　　主营业务成本 Cost of sales #?YQ&o~gZ  
　　主营业务税金及附加 Sales tax cgc|G  
　　营业费用 Operating expenses o~<37J3).  
　　管理费用 General and administrative expenses v$
p<6^kJ  
　　财务费用 Financial expenses z(iB$;M  
　　投资收益 Investment income 0^*4LM|z  
　　其他业务收入 Other operating income U:~
O^  
　　营业外收入 Non-operating income 8<Asg2]6  
　　补贴收入 Subsidy income \A*#a9"  
　　其他业务支出 Other operating expenses E@hvO%  
　　营业外支出 Non-operating expenses ^O6PZm5J}  
　　所得税 Income tax 4Wk/^*?  
　　直接人工成本差异(direct labor variance) ?W1(
@.  
　　直接材料成本差异(direct material variance) }I}RqD:`  
　　在产品计价(work-in-process costing) 66fv
S}x  
　　联产品成本计算(joint products costing) aRdk^|}  
　　生产成本汇总程序(accumulation process of procluction cost) {jcrTjmxe  
　　制造费用差异(manufacturing expenses variance) <`9Q{~*=t  
　　实际成本与估计成本(actual cost and estimated cost) D@!`b6
  
　　工资费用分配(salary costs allocation) |s+[489g'6  
　　成本曲线(cost curve) PZKKbg2S  
　　农业生产成本(agriculture production cost) c>:}~.~T  
　　原始成本和重置成本(original cost and replacement cost) 0qnToV;  
　　工程施工成本 NcZ6!wWdE  
　　直接成本与间接成本(direct cost and indirect cost) }=?kf3k  
　　可控成本(controllable cost) Dh BUMDoB  
　　制造费用分配(manufacturing expenses allocation) K:c5Yq^  
　　理论成本与应用成本(theory cost and practice cost) +IK~a9t  
　　辅助生产成本分配(auxiliary production cost allocation) ",(-AU!a)h  
　　期间,费用 0rxlN [Yp  
　　成本控制程序(procedure of cost control) q%bNT  
　　成本记录(cost entry, cost recorder cost agenda) F +D2 xN@  
　　成本计算分批法(job costing method) 5Z]`n  
　　成本计算分步法 pi q%b]  
　　直接人工成本差异(direct labor variance) _'  Xt  
　　成本控制方法(cost control method)