[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 P pb\6|*  
　　股本 Share capital U
i~>SN>s  
　　已归还投资 Investment returned 54T`OE =  
　　利润分配-其他转入 Profit appropriation - other transfer in !L(^(;$Kgr  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (QEG4&9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /v{I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pBH
Ra?Y5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u`W2+S  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K-v#.e4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^8WRqQdx  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oJ^P(]dw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }2jn[${ pr  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wr 4,YQM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /^ts9:  
　　期初未分配利润 Retained earnings, beginning of the year I7onX,U+  
　　资本公积-股本溢价 Capital surplus - share premium D.:Zx  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mH(:?_KrS-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Qs!5<)6  
　　资本公积-股权投资准备 Capital surplus - investment reserve W?&%x(6M  
　　资本公积-拨款转入 Capital surplus - subsidiary Eci\a]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5P bW[  
　　资本公积-其他 Capital surplus - others 4g/d
P^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *~`(RV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :jf3HG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?6!LL5a.  
　　盈余公积-储备基金 Surplus reserve - reserve fund X}]-*T|a  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JF]JOI6.e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
*CMx-_  
　　主营业务收入 Sales bA 2pbjg=  
　　主营业务成本 Cost of sales ?dTD\)%A  
　　主营业务税金及附加 Sales tax (
7Qo
 
　　营业费用 Operating expenses %T[]zJ(  
　　管理费用 General and administrative expenses ceA9){  
　　财务费用 Financial expenses st*gs-8jJ;  
　　投资收益 Investment income z?zL97H  
　　其他业务收入 Other operating income )7@0[>  
　　营业外收入 Non-operating income UiWg<_<t  
　　补贴收入 Subsidy income NK+o1  
　　其他业务支出 Other operating expenses %<5'=t'|-U  
　　营业外支出 Non-operating expenses gw(z1L5 n  
　　所得税 Income tax 'w/hw'
F6  
　　直接人工成本差异(direct labor variance) x-c"%Z|  
　　直接材料成本差异(direct material variance) :UdF  
　　在产品计价(work-in-process costing) zs;JJk^  
　　联产品成本计算(joint products costing) PF2nLb2-  
　　生产成本汇总程序(accumulation process of procluction cost) *hrd5na  
　　制造费用差异(manufacturing expenses variance) *j=% #  
　　实际成本与估计成本(actual cost and estimated cost)
@HW*09TG  
　　工资费用分配(salary costs allocation) 6@f-Glwg  
　　成本曲线(cost curve) E`q_bn  
　　农业生产成本(agriculture production cost) y(Td/rY.  
　　原始成本和重置成本(original cost and replacement cost) ^Cmyx
3O^  
　　工程施工成本 $>gFf}#C  
　　直接成本与间接成本(direct cost and indirect cost) rNM;ZPF#  
　　可控成本(controllable cost) llDJ@
 
　　制造费用分配(manufacturing expenses allocation) /?!u{(h}  
　　理论成本与应用成本(theory cost and practice cost) C~[,z.FvO  
　　辅助生产成本分配(auxiliary production cost allocation) [lAp62i5  
　　期间,费用  g}i61(  
　　成本控制程序(procedure of cost control) PH"%kCI:  
　　成本记录(cost entry, cost recorder cost agenda) zi:BF60]=  
　　成本计算分批法(job costing method)
0V]s:S  
　　成本计算分步法 H]!"Zq k  
　　直接人工成本差异(direct labor variance) .543N<w  
　　成本控制方法(cost control method)