[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
:.-z!  
　　股本 Share capital  RD"-(T  
　　已归还投资 Investment returned 9od*N$  
　　利润分配-其他转入 Profit appropriation - other transfer in Xp9I3n
d|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |U;O HS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9Bw #VQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund T*SLM"x  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zf X$q\7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +v 3:\#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G S=E6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L%(NXSfu7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y2XxfZj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2"?DaX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8#
lq:  
　　期初未分配利润 Retained earnings, beginning of the year %cg | KB"l  
　　资本公积-股本溢价 Capital surplus - share premium EpNN!s=Q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W90!*1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation M;Pry3J  
　　资本公积-股权投资准备 Capital surplus - investment reserve jc)7FE  
　　资本公积-拨款转入 Capital surplus - subsidiary KUYwc@si\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation CEI"p2  
　　资本公积-其他 Capital surplus - others 
H7.l)'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p&x!m}!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J<+f7L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?RS:I
%bL  
　　盈余公积-储备基金 Surplus reserve - reserve fund k9OGnCW\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2b"Dk
Jj'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |u?VlRt  
　　主营业务收入 Sales qe#5;
#  
　　主营业务成本 Cost of sales #"KC29!Yj  
　　主营业务税金及附加 Sales tax 3: WEODV2  
　　营业费用 Operating expenses ~a[/l  
　　管理费用 General and administrative expenses (m,H
 5  
　　财务费用 Financial expenses ;veD?|  
　　投资收益 Investment income 5v)bs\x6  
　　其他业务收入 Other operating income 0&|0l>wy.  
　　营业外收入 Non-operating income po*8WSl9c[  
　　补贴收入 Subsidy income 64mEZ_kG,  
　　其他业务支出 Other operating expenses r9&m^,U  
　　营业外支出 Non-operating expenses 3k9n*jY0  
　　所得税 Income tax YwET.(oo  
　　直接人工成本差异(direct labor variance) "lw|EpQk`  
　　直接材料成本差异(direct material variance) m!Z<\2OP  
　　在产品计价(work-in-process costing) (1[59<cg]  
　　联产品成本计算(joint products costing) '7el`Ff  
　　生产成本汇总程序(accumulation process of procluction cost) QHZ",1F  
　　制造费用差异(manufacturing expenses variance) M yHv>  
　　实际成本与估计成本(actual cost and estimated cost) D)ri_w!Q  
　　工资费用分配(salary costs allocation) ltgtD k  
　　成本曲线(cost curve) 5[SwF&zZ  
　　农业生产成本(agriculture production cost) clV^Xg8D  
　　原始成本和重置成本(original cost and replacement cost) ]/1\.<uJId  
　　工程施工成本 F""9O6u  
　　直接成本与间接成本(direct cost and indirect cost) \ m~?yq8H  
　　可控成本(controllable cost) [z2UfHpt~  
　　制造费用分配(manufacturing expenses allocation) 2=NaqHt(  
　　理论成本与应用成本(theory cost and practice cost) C$6FI
`J  
　　辅助生产成本分配(auxiliary production cost allocation) N $]er'`  
　　期间,费用 XP?jsBE  
　　成本控制程序(procedure of cost control) k*fU:q1  
　　成本记录(cost entry, cost recorder cost agenda) RSym9t90t  
　　成本计算分批法(job costing method) Cn3_D  
　　成本计算分步法 N7J?S~x  
　　直接人工成本差异(direct labor variance) i^%$ydg  
　　成本控制方法(cost control method)