[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 :b!s2n!u  
　　股本 Share capital
akTk(  
　　已归还投资 Investment returned 7 a}k  
　　利润分配-其他转入 Profit appropriation - other transfer in F((4U"   
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #Bw0,\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qZZK#,Qb  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /dIzY0<aO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HjwE+:w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JK ]PRDyD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -D:b*D  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b#o|6HkW  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gnHbb-<i,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .fs3
>@T"#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,`sv1xwd  
　　期初未分配利润 Retained earnings, beginning of the year ?\n> AC  
　　资本公积-股本溢价 Capital surplus - share premium {K!)Ss  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b~cZS[S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Pc]HP  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1x
x}~|F?|  
　　资本公积-拨款转入 Capital surplus - subsidiary 5~S5F3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zb#u0Tq  
　　资本公积-其他 Capital surplus - others lk=<A"^S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o#N+Y?O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dQG=G%W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dD@(z:5M\  
　　盈余公积-储备基金 Surplus reserve - reserve fund uEx-]F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U
GatWj  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H%{+QwzZ[j  
　　主营业务收入 Sales DW3G
 
　　主营业务成本 Cost of sales '0,^6'VWOV  
　　主营业务税金及附加 Sales tax x|29L7i  
　　营业费用 Operating expenses Gp\ kU:}&  
　　管理费用 General and administrative expenses -7|H}!DFT  
　　财务费用 Financial expenses c4zR*  
　　投资收益 Investment income Y|/ 8up  
　　其他业务收入 Other operating income H0cA6 I  
　　营业外收入 Non-operating income [.}oyz;}N  
　　补贴收入 Subsidy income /Gfw8g\}  
　　其他业务支出 Other operating expenses KG{St{uJ  
　　营业外支出 Non-operating expenses f<6lf7qzC  
　　所得税 Income tax ^/k*h J{  
　　直接人工成本差异(direct labor variance) OB}Ib]  
　　直接材料成本差异(direct material variance) EEL,^3KR  
　　在产品计价(work-in-process costing) 4`=mu}Y2  
　　联产品成本计算(joint products costing) G]aOHJ:.  
　　生产成本汇总程序(accumulation process of procluction cost) a09<!0Rp  
　　制造费用差异(manufacturing expenses variance) ~bpgSP"
 
　　实际成本与估计成本(actual cost and estimated cost) W!(LF7_!  
　　工资费用分配(salary costs allocation) (4-CF
3D  
　　成本曲线(cost curve) \.}c9*)  
　　农业生产成本(agriculture production cost) x$(f7?s] 1  
　　原始成本和重置成本(original cost and replacement cost) E<*xx#p  
　　工程施工成本 S`]k>' l  
　　直接成本与间接成本(direct cost and indirect cost) Dum9l
j  
　　可控成本(controllable cost) N4HqLh 23H  
　　制造费用分配(manufacturing expenses allocation) 7IM@i>p%  
　　理论成本与应用成本(theory cost and practice cost) \lNN Msd&  
　　辅助生产成本分配(auxiliary production cost allocation) Z5]>pJFq,  
　　期间,费用 Jfl!#UAD|n  
　　成本控制程序(procedure of cost control) (C)p9-,  
　　成本记录(cost entry, cost recorder cost agenda) Uoix  
　　成本计算分批法(job costing method) Ef{Vp;]  
　　成本计算分步法 yEQs:v6L~  
　　直接人工成本差异(direct labor variance) =H]@n|$(  
　　成本控制方法(cost control method)