[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 L<M
H:  
　　股本 Share capital +{pS2I}d  
　　已归还投资 Investment returned DE_<LN  
　　利润分配-其他转入 Profit appropriation - other transfer in _h8|shyP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iF'qaqHWY4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3zuYN-;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Dt\rMSjZ9  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uQ'Izd
m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s'yT}XQ;r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SdQ"S-H  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cfA)Ui  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5Cjh%rj(jl  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o!>h Q#h  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 68-2EWq  
　　期初未分配利润 Retained earnings, beginning of the year &d/x1=  
　　资本公积-股本溢价 Capital surplus - share premium ),]XN#jp(u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v[I
,N$:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [$AOu0J  
　　资本公积-股权投资准备 Capital surplus - investment reserve  pu?D^h9/  
　　资本公积-拨款转入 Capital surplus - subsidiary .sR=Mf7T  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <
k?jt  
　　资本公积-其他 Capital surplus - others 97SOa.@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ym.:I@b?6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *wD| eK7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve UUaC@Rs2  
　　盈余公积-储备基金 Surplus reserve - reserve fund  {;| >Qn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EX9os  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3}9c0%}F  
　　主营业务收入 Sales [/IN820t  
　　主营业务成本 Cost of sales n/jZi54gO  
　　主营业务税金及附加 Sales tax KR sY `[Y  
　　营业费用 Operating expenses mel(C1b"j/  
　　管理费用 General and administrative expenses Ir :y#  
　　财务费用 Financial expenses U+wfq%Fz  
　　投资收益 Investment income 7ajkp+E6  
　　其他业务收入 Other operating income _@:O&G2nB  
　　营业外收入 Non-operating income 8-cCWo
c  
　　补贴收入 Subsidy income (n0h#%  
　　其他业务支出 Other operating expenses tEE4"OAy  
　　营业外支出 Non-operating expenses Hm*?<o9mxC  
　　所得税 Income tax qVMBZ\`Qm  
　　直接人工成本差异(direct labor variance) /<-@8CC<  
　　直接材料成本差异(direct material variance) |VxO ,[~  
　　在产品计价(work-in-process costing) '|^<|S_+K  
　　联产品成本计算(joint products costing) 1]% ]"JbV  
　　生产成本汇总程序(accumulation process of procluction cost) J.^%VnrFO9  
　　制造费用差异(manufacturing expenses variance) moT*r?l  
　　实际成本与估计成本(actual cost and estimated cost) rI.CCPY~s
 
　　工资费用分配(salary costs allocation) dAkJ5\=*  
　　成本曲线(cost curve) L92vb zP  
　　农业生产成本(agriculture production cost) a15kFun  
　　原始成本和重置成本(original cost and replacement cost) =LHz[dSL  
　　工程施工成本 q6a7o=BP]  
　　直接成本与间接成本(direct cost and indirect cost) h<I C d'!  
　　可控成本(controllable cost) jNu`umS  
　　制造费用分配(manufacturing expenses allocation) FvVR \a  
　　理论成本与应用成本(theory cost and practice cost) "ukiuCfVuW  
　　辅助生产成本分配(auxiliary production cost allocation) '&42E[0P  
　　期间,费用 B9i<="=p  
　　成本控制程序(procedure of cost control)  mX&!/U  
　　成本记录(cost entry, cost recorder cost agenda) nTQ&nu!  
　　成本计算分批法(job costing method) j8#xNA  
　　成本计算分步法 xR`M#d5"  
　　直接人工成本差异(direct labor variance) `#x}-A$  
　　成本控制方法(cost control method)