[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 h&KO<
>  
　　股本 Share capital =vX/{C  
　　已归还投资 Investment returned 'uBu6G  
　　利润分配-其他转入 Profit appropriation - other transfer in .%xn&
3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q+[n91ey**  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M/b Sud?@%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =l+yA>t|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AE[b },-[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yDzc<p\`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EV]1ml k$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fp`;U_-&0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pR=@S>!|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HiZ*+T.B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h`^jyoF"(  
　　期初未分配利润 Retained earnings, beginning of the year b,7k)ND1F  
　　资本公积-股本溢价 Capital surplus - share premium EJMM9(DQ7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <M+|rD]oc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Te"io U?.  
　　资本公积-股权投资准备 Capital surplus - investment reserve "\w 7q  
　　资本公积-拨款转入 Capital surplus - subsidiary KcWN,!G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wW>A_{Y  
　　资本公积-其他 Capital surplus - others zdB^S%cztS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TM%|'^)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "\:`/k3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =$'6(aDH  
　　盈余公积-储备基金 Surplus reserve - reserve fund f6hnTbJ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund d,k!qjf=r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hOjk3 k  
　　主营业务收入 Sales oB(?_No7  
　　主营业务成本 Cost of sales c"f-3kFv  
　　主营业务税金及附加 Sales tax 5_GYrR2  
　　营业费用 Operating expenses f%][}NN)Xr  
　　管理费用 General and administrative expenses J,'M4O\S  
　　财务费用 Financial expenses ;`0%t$@-  
　　投资收益 Investment income dqU~`b
9  
　　其他业务收入 Other operating income Ni9/}bb  
　　营业外收入 Non-operating income s
lC x w$  
　　补贴收入 Subsidy income Cio 1E-4  
　　其他业务支出 Other operating expenses IaSR;/  
　　营业外支出 Non-operating expenses ,LHn90S  
　　所得税 Income tax .s?L^Z^  
　　直接人工成本差异(direct labor variance) _>&X\`D  
　　直接材料成本差异(direct material variance) =W(Q34  
　　在产品计价(work-in-process costing)  dm\F  
　　联产品成本计算(joint products costing) /6)<}#  
　　生产成本汇总程序(accumulation process of procluction cost) f\|w'  
　　制造费用差异(manufacturing expenses variance) )}Hpi<5N  
　　实际成本与估计成本(actual cost and estimated cost) 03$mYS_?  
　　工资费用分配(salary costs allocation) `V}q-Zdy
 
　　成本曲线(cost curve) f z'@_4hg  
　　农业生产成本(agriculture production cost) YL!P0o13r  
　　原始成本和重置成本(original cost and replacement cost) (
nQ ^  
　　工程施工成本 W=~ ~5jFX  
　　直接成本与间接成本(direct cost and indirect cost) Z9v31)q(  
　　可控成本(controllable cost) ~[t[y~Hup  
　　制造费用分配(manufacturing expenses allocation) n1Yp1"2b[  
　　理论成本与应用成本(theory cost and practice cost) %z=le7  
　　辅助生产成本分配(auxiliary production cost allocation) /C
rSu  
　　期间,费用 5AFJC?  
　　成本控制程序(procedure of cost control) is?{MJZ_  
　　成本记录(cost entry, cost recorder cost agenda) *3+4[WT0]a  
　　成本计算分批法(job costing method) ; 5*&xz  
　　成本计算分步法 Ogqj?]2QC  
　　直接人工成本差异(direct labor variance) \1k79c  
　　成本控制方法(cost control method)