[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 #WqpU.
  
　　股本 Share capital X4I+  
　　已归还投资 Investment returned v-ZTl4j$  
　　利润分配-其他转入 Profit appropriation - other transfer in u|{(m_"H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i2&I<:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4157!w'\y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c]]e
(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `%ulorS  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U 6x$R O!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UEeq@ot/4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6haw\ *  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *-\qO.4\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EV.F/Wh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -Wm'@4bH  
　　期初未分配利润 Retained earnings, beginning of the year tRu j}n+x  
　　资本公积-股本溢价 Capital surplus - share premium e~P4>3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tQWjNP~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %yPjPUHy  
　　资本公积-股权投资准备 Capital surplus - investment reserve G5,g$yNs  
　　资本公积-拨款转入 Capital surplus - subsidiary + J` Qv,0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6tZ ak1=V  
　　资本公积-其他 Capital surplus - others *F;W 1TF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T]UrKj/iF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v9
"|VhZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5`\"UC7?%  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;>*Pwz`~jT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Xc8 XgZk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment pG(Fw>  
　　主营业务收入 Sales ;}KT 3Q<^  
　　主营业务成本 Cost of sales A~M.v0  
　　主营业务税金及附加 Sales tax u8r<B4k  
　　营业费用 Operating expenses z0T9tN!(  
　　管理费用 General and administrative expenses aE 2=  
　　财务费用 Financial expenses ?XllPnuKt%  
　　投资收益 Investment income ifI0s)Pn  
　　其他业务收入 Other operating income AkAQ%)6qV  
　　营业外收入 Non-operating income 0`KR8# A@  
　　补贴收入 Subsidy income ^/ZNdwx  
　　其他业务支出 Other operating expenses MN^d 28^/  
　　营业外支出 Non-operating expenses w`I+4&/h  
　　所得税 Income tax L}=t"y  
　　直接人工成本差异(direct labor variance) -Dy":/Bk  
　　直接材料成本差异(direct material variance) T6nc/|Ot  
　　在产品计价(work-in-process costing) \5P 5N]]  
　　联产品成本计算(joint products costing) `R 
m<1  
　　生产成本汇总程序(accumulation process of procluction cost) 1YS
cZ  
　　制造费用差异(manufacturing expenses variance) 'y&DOy/|  
　　实际成本与估计成本(actual cost and estimated cost) !S#K6:  
　　工资费用分配(salary costs allocation) Av>xgfX  
　　成本曲线(cost curve) kca
#ssN  
　　农业生产成本(agriculture production cost) o3cE.YUF  
　　原始成本和重置成本(original cost and replacement cost) ;pt.)5  
　　工程施工成本 g& r3;  
　　直接成本与间接成本(direct cost and indirect cost) %:N;+
1  
　　可控成本(controllable cost) ?h)T\z  
　　制造费用分配(manufacturing expenses allocation) ib%'{?Q.  
　　理论成本与应用成本(theory cost and practice cost) Vy7 )_D  
　　辅助生产成本分配(auxiliary production cost allocation) 5;@2SY7,  
　　期间,费用 .L9n  
　　成本控制程序(procedure of cost control) 4w#:?Y _\[  
　　成本记录(cost entry, cost recorder cost agenda) :_[pZ;-@  
　　成本计算分批法(job costing method) rEwd76?  
　　成本计算分步法 a"m-&mN  
　　直接人工成本差异(direct labor variance) s1bb2R  
　　成本控制方法(cost control method)