[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 6
$hQ35  
　　股本 Share capital %:f&.@'r  
　　已归还投资 Investment returned  h},IF  
　　利润分配-其他转入 Profit appropriation - other transfer in dohA0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u4cnE"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dM.f]-g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wA ,6bj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RT4x\&q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Uk[b|<U-`d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SBu"3ym  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ve$o}h-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -u+vJ6EY  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends djl*H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^cC,. Fdw  
　　期初未分配利润 Retained earnings, beginning of the year l K{hVqpt  
　　资本公积-股本溢价 Capital surplus - share premium nAAs{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )N{Pw$l_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U7,e/?a  
　　资本公积-股权投资准备 Capital surplus - investment reserve tn\yI!a  
　　资本公积-拨款转入 Capital surplus - subsidiary Pjf"CW+A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oi7@s0@  
　　资本公积-其他 Capital surplus - others @Rze| T.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5:[0z5Hww  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *uRBzO}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Lz}OwK l  
　　盈余公积-储备基金 Surplus reserve - reserve fund R{`(c/%8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $?iLLA~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AEI>\Y  
　　主营业务收入 Sales &GO}|W  
　　主营业务成本 Cost of sales )2KF}{  
　　主营业务税金及附加 Sales tax _IHV7*u{;  
　　营业费用 Operating expenses .^33MWu6  
　　管理费用 General and administrative expenses ='r!g  
　　财务费用 Financial expenses :wyno#8`-
 
　　投资收益 Investment income #6aW9GO  
　　其他业务收入 Other operating income #<"~~2?  
　　营业外收入 Non-operating income %bn jgy  
　　补贴收入 Subsidy income
h|9L5  
　　其他业务支出 Other operating expenses dh\'<|\K  
　　营业外支出 Non-operating expenses G^|:N[>B  
　　所得税 Income tax !RS}NS  
　　直接人工成本差异(direct labor variance) 6dr%;Wp  
　　直接材料成本差异(direct material variance) fCn^=8KOZ  
　　在产品计价(work-in-process costing) ;W )Y OT  
　　联产品成本计算(joint products costing) ;6 D@A  
　　生产成本汇总程序(accumulation process of procluction cost) QD&`^(X1p  
　　制造费用差异(manufacturing expenses variance) w$iX.2|9%u  
　　实际成本与估计成本(actual cost and estimated cost) \fLMr\LL&  
　　工资费用分配(salary costs allocation) vkV0
On  
　　成本曲线(cost curve) uk:(pZ-uJ  
　　农业生产成本(agriculture production cost) KhR81\  
　　原始成本和重置成本(original cost and replacement cost) Oc0a77@  
　　工程施工成本 Zd%k*BC  
　　直接成本与间接成本(direct cost and indirect cost) K:[F%e  
　　可控成本(controllable cost) E?f-wQF  
　　制造费用分配(manufacturing expenses allocation) _Kf%\xg  
　　理论成本与应用成本(theory cost and practice cost) / &5,3rU.G  
　　辅助生产成本分配(auxiliary production cost allocation) SYJD?&C;  
　　期间,费用 Yx%Hs5}8  
　　成本控制程序(procedure of cost control) K&]G3W%V  
　　成本记录(cost entry, cost recorder cost agenda) R$<&ie6UQ  
　　成本计算分批法(job costing method) 9d659iC  
　　成本计算分步法 /& {A!.;  
　　直接人工成本差异(direct labor variance) K#d`Hyx  
　　成本控制方法(cost control method)