[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 g=ehAg
 
　　股本 Share capital RN,5>.w  
　　已归还投资 Investment returned u92);1R  
　　利润分配-其他转入 Profit appropriation - other transfer in qu8!fFQjYL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E&;[E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [ADSGnw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ""~b1kEt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2OA0
rH"v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :| s  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4n9".UH
h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .Iu8bN(L
`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u"$=:GK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m8jQ~OS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares st_.~m!/  
　　期初未分配利润 Retained earnings, beginning of the year =D>,s)}o3;  
　　资本公积-股本溢价 Capital surplus - share premium XY_hTHJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |_6V+/?"?`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 95XQ?%  
　　资本公积-股权投资准备 Capital surplus - investment reserve ul@swp
 
　　资本公积-拨款转入 Capital surplus - subsidiary v|K,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation biLN
R"/E  
　　资本公积-其他 Capital surplus - others TTDcVG_}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kA.U2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s'7PHP)LOJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AfAlDM'  
　　盈余公积-储备基金 Surplus reserve - reserve fund )7aUDsu>4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2uCw[iZM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nE
&`~  
　　主营业务收入 Sales =00c1v  
　　主营业务成本 Cost of sales bHKTCPf  
　　主营业务税金及附加 Sales tax ~vbyX  
　　营业费用 Operating expenses qsT@aSIo9  
　　管理费用 General and administrative expenses 04j]W]8#  
　　财务费用 Financial expenses S|jE1v"L  
　　投资收益 Investment income '9ki~jtf=  
　　其他业务收入 Other operating income "^froQ{"T  
　　营业外收入 Non-operating income 3 P=I)q  
　　补贴收入 Subsidy income &g.do ?  
　　其他业务支出 Other operating expenses |#b]e|aP  
　　营业外支出 Non-operating expenses ron-v"!  
　　所得税 Income tax **G5fS.^W  
　　直接人工成本差异(direct labor variance) !=3Ce3-  
　　直接材料成本差异(direct material variance) xCQLfXK7  
　　在产品计价(work-in-process costing) SzTa[tJ+  
　　联产品成本计算(joint products costing) UR |Au'iu  
　　生产成本汇总程序(accumulation process of procluction cost) sk %Xf,  
　　制造费用差异(manufacturing expenses variance) ufF>I  
　　实际成本与估计成本(actual cost and estimated cost) 4@mK:v%  
　　工资费用分配(salary costs allocation) R/WbcQ)  
　　成本曲线(cost curve) gX%"Ki7.  
　　农业生产成本(agriculture production cost) c98^~vR]]  
　　原始成本和重置成本(original cost and replacement cost) C>:,\=y%  
　　工程施工成本 /ucS*m:<x  
　　直接成本与间接成本(direct cost and indirect cost) Oxp!G7qfo  
　　可控成本(controllable cost) {aVRvZH4  
　　制造费用分配(manufacturing expenses allocation) 6uTFgSqZ  
　　理论成本与应用成本(theory cost and practice cost) 'PqKb%B|  
　　辅助生产成本分配(auxiliary production cost allocation) "!B\c9q
 
　　期间,费用 z 0}JiWR  
　　成本控制程序(procedure of cost control) 5$?)f&M  
　　成本记录(cost entry, cost recorder cost agenda) $~,J8?)(z  
　　成本计算分批法(job costing method) Wt M1nnJp  
　　成本计算分步法 BO,xA-+  
　　直接人工成本差异(direct labor variance) )Tl]1^  
　　成本控制方法(cost control method)