[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 vl> _e  
　　股本 Share capital ?BX P}]  
　　已归还投资 Investment returned l6yB_M
  
　　利润分配-其他转入 Profit appropriation - other transfer in ~7KynE  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8UjCX[v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]5aux >.n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
dawVE O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund LZ3rr-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M M/BJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bEEJVF0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends FA<Z37:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -zkW\O[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pqRO[XEp2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O1l4gduN|i  
　　期初未分配利润 Retained earnings, beginning of the year Xd90n>4S  
　　资本公积-股本溢价 Capital surplus - share premium :XNK-A W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
uKaf{=*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }7f 1(#{7  
　　资本公积-股权投资准备 Capital surplus - investment reserve v3iDh8.__  
　　资本公积-拨款转入 Capital surplus - subsidiary tF{{cd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation bdNY7|j`  
　　资本公积-其他 Capital surplus - others 6i*p +S?U"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s\F EA"w/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vr8J*36{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S5YDS|K  
　　盈余公积-储备基金 Surplus reserve - reserve fund QySca(1tN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NzwGc+\7}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment D0,o
ml  
　　主营业务收入 Sales b{9HooQ{  
　　主营业务成本 Cost of sales %-0em!tUV  
　　主营业务税金及附加 Sales tax FRs|!\S=  
　　营业费用 Operating expenses l7=$4As/hI  
　　管理费用 General and administrative expenses n57c^/A*  
　　财务费用 Financial expenses Vj9`[1}1Z  
　　投资收益 Investment income KU8Cl>5  
　　其他业务收入 Other operating income HfZ (U5~  
　　营业外收入 Non-operating income z[<pi:  
　　补贴收入 Subsidy income ;dpS@;v  
　　其他业务支出 Other operating expenses c@"i?  
　　营业外支出 Non-operating expenses 7J)a"d^e  
　　所得税 Income tax @$N*lrM2  
　　直接人工成本差异(direct labor variance) ^$Me#ls!  
　　直接材料成本差异(direct material variance) ).O\O)K  
　　在产品计价(work-in-process costing) 0t/z"  
　　联产品成本计算(joint products costing) )BM WC k  
　　生产成本汇总程序(accumulation process of procluction cost) Z7k1fv:S^  
　　制造费用差异(manufacturing expenses variance) xu\/]f)  
　　实际成本与估计成本(actual cost and estimated cost) iNaC ZC  
　　工资费用分配(salary costs allocation) b(.o|d/P  
　　成本曲线(cost curve) sOrY^cY;  
　　农业生产成本(agriculture production cost) NjCLL`?f  
　　原始成本和重置成本(original cost and replacement cost) hP6fTZ=Ln  
　　工程施工成本 P(W\aLp  
　　直接成本与间接成本(direct cost and indirect cost) 55jY` b.  
　　可控成本(controllable cost) d/-0B <ts  
　　制造费用分配(manufacturing expenses allocation) FB^dp }  
　　理论成本与应用成本(theory cost and practice cost) R'$ T6FB5  
　　辅助生产成本分配(auxiliary production cost allocation) B'[3kJ'  
　　期间,费用 k6 h^  
　　成本控制程序(procedure of cost control) IhFw{=2*  
　　成本记录(cost entry, cost recorder cost agenda) njx\$,ruN  
　　成本计算分批法(job costing method) VG*=)8{   
　　成本计算分步法 PPIG?fK)  
　　直接人工成本差异(direct labor variance) .k?hb]2N  
　　成本控制方法(cost control method)