[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
P u,J
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　　股本 Share capital byX)4&  
　　已归还投资 Investment returned Di&XDW/  
　　利润分配-其他转入 Profit appropriation - other transfer in KKNQ+'?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1raq;^e9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _i2k$Nr  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B[r04YGh  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mo[ yRRS#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ed$w5dv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =$\9t$A  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !5>PZ{J  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uQz!of%x  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I$oqFF|D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *+j r? |  
　　期初未分配利润 Retained earnings, beginning of the year (vwKC D&  
　　资本公积-股本溢价 Capital surplus - share premium N$<R6DU]
K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1( rN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U,Z7nH3_  
　　资本公积-股权投资准备 Capital surplus - investment reserve T}Ve:S  
　　资本公积-拨款转入 Capital surplus - subsidiary HD>UTX`&mc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1abQoe  
　　资本公积-其他 Capital surplus - others @8lT*O2j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Uh3N#O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gh.+}8= "  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X1^
Q1?0  
　　盈余公积-储备基金 Surplus reserve - reserve fund M,oRi;V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &|fWtl;43  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P$6Pe>3  
　　主营业务收入 Sales 5GDg_
9Bz  
　　主营业务成本 Cost of sales 8_T9[]7V8  
　　主营业务税金及附加 Sales tax F?b"Rv  
　　营业费用 Operating expenses O<y65#68Z  
　　管理费用 General and administrative expenses o8N,mGj}  
　　财务费用 Financial expenses cs*"9nKl  
　　投资收益 Investment income ) RNB;K~s9  
　　其他业务收入 Other operating income Ceew~n{  
　　营业外收入 Non-operating income u4DrZ-v  
　　补贴收入 Subsidy income Jj~|2Zt  
　　其他业务支出 Other operating expenses 96<0=   
　　营业外支出 Non-operating expenses ;e6-*  
　　所得税 Income tax S#S&_#$`,X  
　　直接人工成本差异(direct labor variance) a( SJ5t?-2  
　　直接材料成本差异(direct material variance) "0J;H#Y"#  
　　在产品计价(work-in-process costing) #hXxrN  
　　联产品成本计算(joint products costing) cueaOtD  
　　生产成本汇总程序(accumulation process of procluction cost) gPIl:, d(  
　　制造费用差异(manufacturing expenses variance) j5rMY=|F  
　　实际成本与估计成本(actual cost and estimated cost) 'CCAuN>J  
　　工资费用分配(salary costs allocation) xpBQ(6Y  
　　成本曲线(cost curve) ZNJ<@K-  
　　农业生产成本(agriculture production cost) *s|'V+1  
　　原始成本和重置成本(original cost and replacement cost) lg*?w/JX+  
　　工程施工成本 I6 PReVIb  
　　直接成本与间接成本(direct cost and indirect cost) c"/H v  
　　可控成本(controllable cost) _,3%)sn-)  
　　制造费用分配(manufacturing expenses allocation) 3e)$<e  
　　理论成本与应用成本(theory cost and practice cost) )a<MW66  
　　辅助生产成本分配(auxiliary production cost allocation) kzC4V  
　　期间,费用 #?'@?0<6  
　　成本控制程序(procedure of cost control) %+ytX]E  
　　成本记录(cost entry, cost recorder cost agenda) ~ #7uNH2  
　　成本计算分批法(job costing method) |g1Pr9{wy  
　　成本计算分步法 1wBmDEhS  
　　直接人工成本差异(direct labor variance) ^ LVKXr  
　　成本控制方法(cost control method)