[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 #.fJ M:"tG  
　　股本 Share capital J|be'V#]1  
　　已归还投资 Investment returned ?$tD  
　　利润分配-其他转入 Profit appropriation - other transfer in !O}e)t  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  cC|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h05FR[</  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1q5S"=+W[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YO?o$Hv16  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 02%~HBS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }lhk;#r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends PO 0Od z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve > hq{:m  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E]g6|,4~-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8\:>;XG6f  
　　期初未分配利润 Retained earnings, beginning of the year n+Conp/  
　　资本公积-股本溢价 Capital surplus - share premium wL>*WLf R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B"#pv JN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation gGBR fq>  
　　资本公积-股权投资准备 Capital surplus - investment reserve -r_\=<(
 
　　资本公积-拨款转入 Capital surplus - subsidiary S Te8*=w  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VYh/URU>  
　　资本公积-其他 Capital surplus - others QHUFS{G]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3B,dL|q(@J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mvt-+K?U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
KHC F
z  
　　盈余公积-储备基金 Surplus reserve - reserve fund {%^4%Eco  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Cc`-34/%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (Pw,3CbJ  
　　主营业务收入 Sales ][V`ym-e  
　　主营业务成本 Cost of sales )^4Ljb1  
　　主营业务税金及附加 Sales tax 5=p<"*zJ  
　　营业费用 Operating expenses
AGS(ud{  
　　管理费用 General and administrative expenses Iw( wT_  
　　财务费用 Financial expenses T \ - x3i  
　　投资收益 Investment income WS.g`%  
　　其他业务收入 Other operating income kjdIk9 Y  
　　营业外收入 Non-operating income s~B)xYmyB'  
　　补贴收入 Subsidy income PU1YR;[Fe  
　　其他业务支出 Other operating expenses  Z,O-P9jC  
　　营业外支出 Non-operating expenses TqV^\C?  
　　所得税 Income tax oAB:H\  
　　直接人工成本差异(direct labor variance) dV'^K%#  
　　直接材料成本差异(direct material variance) c~OPH 0,  
　　在产品计价(work-in-process costing) #8M^;4N>[  
　　联产品成本计算(joint products costing) .HqJ)OH  
　　生产成本汇总程序(accumulation process of procluction cost) : )B1|1  
　　制造费用差异(manufacturing expenses variance) xt"-Jmox  
　　实际成本与估计成本(actual cost and estimated cost) kX}sDvP3  
　　工资费用分配(salary costs allocation) Jc]66   
　　成本曲线(cost curve) i`];xNR'  
　　农业生产成本(agriculture production cost) n4 N6]W\5  
　　原始成本和重置成本(original cost and replacement cost) ZHeq)5C ;f  
　　工程施工成本 /Ix5`Q)  
　　直接成本与间接成本(direct cost and indirect cost) &OXx\}>MW  
　　可控成本(controllable cost) 6biR5&Y5U&  
　　制造费用分配(manufacturing expenses allocation) !Yn#3c  
　　理论成本与应用成本(theory cost and practice cost) QOrMz`OA  
　　辅助生产成本分配(auxiliary production cost allocation) l.
 l)w  
　　期间,费用 OQ 4h8,  
　　成本控制程序(procedure of cost control) #;@I.  
　　成本记录(cost entry, cost recorder cost agenda) bXXX-Xc  
　　成本计算分批法(job costing method) Lw(tO0b2H  
　　成本计算分步法 gE=9K @  
　　直接人工成本差异(direct labor variance) HUCJA-OZGL  
　　成本控制方法(cost control method)