[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 s8V:;$ !  
　　股本 Share capital XmAun  
　　已归还投资 Investment returned vTsMq>%,<  
　　利润分配-其他转入 Profit appropriation - other transfer in >QSlH]M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1uco{JX<S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ifI0s)Pn  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \]|(w*C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /1h ${mo~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &N.]8x5A  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h$l`)AH^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vww>]Z}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
\N[2-;[3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6lob&+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >qS2ha  
　　期初未分配利润 Retained earnings, beginning of the year >UnLq:
G  
　　资本公积-股本溢价 Capital surplus - share premium :j&-Lc  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nh[H[1"J  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~c`%k>$  
　　资本公积-股权投资准备 Capital surplus - investment reserve }uiD8b{I  
　　资本公积-拨款转入 Capital surplus - subsidiary kca
#ssN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o3cE.YUF  
　　资本公积-其他 Capital surplus - others P!u0_6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fLg :+Ue<B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !QlCt>{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aI
o%~
w  
　　盈余公积-储备基金 Surplus reserve - reserve fund G#YBfPmr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K1CgM1v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 45
Lzq6  
　　主营业务收入 Sales BG_6$9y  
　　主营业务成本 Cost of sales 4w#:?Y _\[  
　　主营业务税金及附加 Sales tax )
(+q~KA}  
　　营业费用 Operating expenses Y?AvcY.  
　　管理费用 General and administrative expenses y<kg;-& 8  
　　财务费用 Financial expenses sB0m^Y'  
　　投资收益 Investment income m+QZ|  
　　其他业务收入 Other operating income nm,(Wdr  
　　营业外收入 Non-operating income KG
rYF  
　　补贴收入 Subsidy income d+p^fBz  
　　其他业务支出 Other operating expenses z:oi@q  
　　营业外支出 Non-operating expenses 1h3`y  
　　所得税 Income tax *X uIA-9  
　　直接人工成本差异(direct labor variance) [&sabM`Ul  
　　直接材料成本差异(direct material variance) H"c2kno9  
　　在产品计价(work-in-process costing) M^
{=&  
　　联产品成本计算(joint products costing) +zf`_1+)U  
　　生产成本汇总程序(accumulation process of procluction cost) /h 4rW>8D2  
　　制造费用差异(manufacturing expenses variance) yp]z@SYA@  
　　实际成本与估计成本(actual cost and estimated cost) Q})&c.L  
　　工资费用分配(salary costs allocation) 0IyT(1hS  
　　成本曲线(cost curve) e)$a;6  
　　农业生产成本(agriculture production cost) %wco)2  
　　原始成本和重置成本(original cost and replacement cost) N<XMSt  
　　工程施工成本 i,2eoM)FB  
　　直接成本与间接成本(direct cost and indirect cost) Kf# iF*  
　　可控成本(controllable cost) K!(hj '0.  
　　制造费用分配(manufacturing expenses allocation) -s^)HR l  
　　理论成本与应用成本(theory cost and practice cost) ,V[|c$
 
　　辅助生产成本分配(auxiliary production cost allocation) S59^$  
　　期间,费用  \|C*b<
 
　　成本控制程序(procedure of cost control) U~w8yMxX  
　　成本记录(cost entry, cost recorder cost agenda) NInZ~4:  
　　成本计算分批法(job costing method) aH\A  
　　成本计算分步法 NH4T*R)Vz  
　　直接人工成本差异(direct labor variance) MS\?+8|SV(  
　　成本控制方法(cost control method)