[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 #MUiL=  
　　股本 Share capital pJd0k"{  
　　已归还投资 Investment returned :bwM]k*$  
　　利润分配-其他转入 Profit appropriation - other transfer in ?$3r5sx  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6 ^Ph '  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B El n6zj  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5d+<EF+N  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z
)/6??/R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,:^ N[b   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ejq=*UOP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends SC'BmR"ox  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w TlGJ$D0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x"vwWJN
Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
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　　期初未分配利润 Retained earnings, beginning of the year 7U,k 2LS  
　　资本公积-股本溢价 Capital surplus - share premium ,~- ?l7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h}avX*Lx_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation DR6]-j!FK  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?L=A2C\_-  
　　资本公积-拨款转入 Capital surplus - subsidiary _().t5<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yb}w;F8(  
　　资本公积-其他 Capital surplus - others Xem 05%,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F+Z2U/'a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y&s2C%jT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /KAlK5<  
　　盈余公积-储备基金 Surplus reserve - reserve fund } &1Iyb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fE^uF[-7?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^|aNG`|O  
　　主营业务收入 Sales m=QCG)s  
　　主营业务成本 Cost of sales =N_,l'U\^  
　　主营业务税金及附加 Sales tax gv9=quG  
　　营业费用 Operating expenses 1i u =Y  
　　管理费用 General and administrative expenses >Dne? 8r  
　　财务费用 Financial expenses 2/@D7>F&g  
　　投资收益 Investment income !h>D;k6 e  
　　其他业务收入 Other operating income H>.B99vp  
　　营业外收入 Non-operating income pW{8R^vKm  
　　补贴收入 Subsidy income a}>Dz 1R  
　　其他业务支出 Other operating expenses S8%n.<OB
 
　　营业外支出 Non-operating expenses XvskB[\  
　　所得税 Income tax L~dC(J)@ZI  
　　直接人工成本差异(direct labor variance) @rO4y`  
　　直接材料成本差异(direct material variance) &3Tx@XhO  
　　在产品计价(work-in-process costing) 8%[HYgd5)  
　　联产品成本计算(joint products costing) :mpiAs<%U"  
　　生产成本汇总程序(accumulation process of procluction cost) L,~MicgV  
　　制造费用差异(manufacturing expenses variance) w>qCg XU3  
　　实际成本与估计成本(actual cost and estimated cost) :tM?%=Q  
　　工资费用分配(salary costs allocation) #.<V^  
　　成本曲线(cost curve) 9= V>f)R  
　　农业生产成本(agriculture production cost) aX
^+ O,  
　　原始成本和重置成本(original cost and replacement cost) [T`}yb@  
　　工程施工成本 ,
-'4L9  
　　直接成本与间接成本(direct cost and indirect cost) C0fmmI0z~  
　　可控成本(controllable cost) ,)h)5o(?  
　　制造费用分配(manufacturing expenses allocation) }>&KUl  
　　理论成本与应用成本(theory cost and practice cost) JDv-O&]  
　　辅助生产成本分配(auxiliary production cost allocation) .+E#q&=  
　　期间,费用 Ax!Gu$K2o  
　　成本控制程序(procedure of cost control) dn,gZ"<  
　　成本记录(cost entry, cost recorder cost agenda) /APcL5:=  
　　成本计算分批法(job costing method) ,=o 0BD2q  
　　成本计算分步法 |)o#|Qo  
　　直接人工成本差异(direct labor variance) |;u}sX1t9  
　　成本控制方法(cost control method)