[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 \(~y?l  
　　股本 Share capital o=
u3&liBi  
　　已归还投资 Investment returned [NQOrcAQ  
　　利润分配-其他转入 Profit appropriation - other transfer in ~Xw"}S5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~{?_p@&n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eiuSvyY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t![7uU.W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MV!{j;g1<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ylUrLQ\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BmBj7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nw:GCf-L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =AsEZ)" _  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lackB2J9 A  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [M?}uK ^  
　　期初未分配利润 Retained earnings, beginning of the year u=Fv2  
　　资本公积-股本溢价 Capital surplus - share premium E^Y#&skXp3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +~St !QV%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6T>mW#E&  
　　资本公积-股权投资准备 Capital surplus - investment reserve @(
l^]9(V\  
　　资本公积-拨款转入 Capital surplus - subsidiary pEw"8U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m9)p-1y@5  
　　资本公积-其他 Capital surplus - others 7;u e
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S,D8F&bg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oYHj~t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vrl;"Fm+  
　　盈余公积-储备基金 Surplus reserve - reserve fund tWo{7)Eb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D,m]CK'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KTK <gV9:  
　　主营业务收入 Sales ~"dA~[r L  
　　主营业务成本 Cost of sales y@]_+2Vo  
　　主营业务税金及附加 Sales tax du+y5dw  
　　营业费用 Operating expenses M\C"5%2Mu  
　　管理费用 General and administrative expenses "vA}FV%tRq  
　　财务费用 Financial expenses k[0-CB  
　　投资收益 Investment income d[r#-h>dS  
　　其他业务收入 Other operating income ]5BX:%  
　　营业外收入 Non-operating income d^/3('H6  
　　补贴收入 Subsidy income PxF<\pu&  
　　其他业务支出 Other operating expenses 2Fy>.*,?  
　　营业外支出 Non-operating expenses KjV:|  
　　所得税 Income tax [vge56h  
　　直接人工成本差异(direct labor variance) |].pDwgt  
　　直接材料成本差异(direct material variance) })uGRvz  
　　在产品计价(work-in-process costing) wU8Mt#D!  
　　联产品成本计算(joint products costing) ]I-Z]m"  
　　生产成本汇总程序(accumulation process of procluction cost) 2*rH?dz8E  
　　制造费用差异(manufacturing expenses variance) tzZ63@cm  
　　实际成本与估计成本(actual cost and estimated cost) jNe`;o  
　　工资费用分配(salary costs allocation) Kfm 5i Q  
　　成本曲线(cost curve) Xsa2(-  
　　农业生产成本(agriculture production cost) 4B=2>k  
　　原始成本和重置成本(original cost and replacement cost) hhb?6]Z/  
　　工程施工成本 9Kr+\F  
　　直接成本与间接成本(direct cost and indirect cost) 'AzDP;6qFI  
　　可控成本(controllable cost) J~=n
`pW  
　　制造费用分配(manufacturing expenses allocation) |}23>l7  
　　理论成本与应用成本(theory cost and practice cost) l;af~ef)'  
　　辅助生产成本分配(auxiliary production cost allocation) Z.d7U~_  
　　期间,费用 AoY-\E  
　　成本控制程序(procedure of cost control) c?P?yIz6p  
　　成本记录(cost entry, cost recorder cost agenda) `J]fcE%T0R  
　　成本计算分批法(job costing method)  zG+R5:  
　　成本计算分步法 "-_fv5jL  
　　直接人工成本差异(direct labor variance) L}GC<D:  
　　成本控制方法(cost control method)