[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 -K rxMi  
　　股本 Share capital W
-
 
　　已归还投资 Investment returned ` ORECg)  
　　利润分配-其他转入 Profit appropriation - other transfer in UK1_ 0tp]x  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BCe|is0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x7vc
tjM|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F L8g5I  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '0\@McU]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund : C b&v07  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {X*^s5{
;H  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5Q 'i2*j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >0dv+8M n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \MK*by  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )r[&RGz6  
　　期初未分配利润 Retained earnings, beginning of the year <c%W")0  
　　资本公积-股本溢价 Capital surplus - share premium Xe#K{gA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RP IyO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _:X|. W  
　　资本公积-股权投资准备 Capital surplus - investment reserve *J+_|_0nlW  
　　资本公积-拨款转入 Capital surplus - subsidiary "Vr[4&`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =xsTDjH>  
　　资本公积-其他 Capital surplus - others fx@j?*Qb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,(.MmP`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m85WA # `  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _=q! BW  
　　盈余公积-储备基金 Surplus reserve - reserve fund $8 p7D?Y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w,O
,W[C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u5~Ns&o&
N  
　　主营业务收入 Sales M@3"<[g  
　　主营业务成本 Cost of sales kKPi:G52F  
　　主营业务税金及附加 Sales tax DhX#E&  
　　营业费用 Operating expenses ?7M.o  
　　管理费用 General and administrative expenses ?d4m!HgR  
　　财务费用 Financial expenses /s-A?lw^2  
　　投资收益 Investment income P
i Fm|  
　　其他业务收入 Other operating income UG'bOF4  
　　营业外收入 Non-operating income :> &fV  
　　补贴收入 Subsidy income k{VE1@  
　　其他业务支出 Other operating expenses '{[5M!B  
　　营业外支出 Non-operating expenses e5.h ?  
　　所得税 Income tax dJv!Dts')C  
　　直接人工成本差异(direct labor variance) #/NS&_Ge0s  
　　直接材料成本差异(direct material variance) r?CI)Y;  
　　在产品计价(work-in-process costing) h'$QC )P  
　　联产品成本计算(joint products costing) 0W3 i()  
　　生产成本汇总程序(accumulation process of procluction cost) 7HVZZ!>~  
　　制造费用差异(manufacturing expenses variance) gORJWQv  
　　实际成本与估计成本(actual cost and estimated cost) 3:{yJdpg  
　　工资费用分配(salary costs allocation) R/^ u/~<  
　　成本曲线(cost curve) =C
L} $_  
　　农业生产成本(agriculture production cost) Yk42(!  
　　原始成本和重置成本(original cost and replacement cost) U`o^mtW.  
　　工程施工成本 /B5-Fx7j3  
　　直接成本与间接成本(direct cost and indirect cost) xr7+$:>a  
　　可控成本(controllable cost) (_4;') 9  
　　制造费用分配(manufacturing expenses allocation) xAu/  
　　理论成本与应用成本(theory cost and practice cost) UxD5eJJ  
　　辅助生产成本分配(auxiliary production cost allocation) >|6iR%"f#  
　　期间,费用 /t6X(*xoy  
　　成本控制程序(procedure of cost control) XX1Il;1G#  
　　成本记录(cost entry, cost recorder cost agenda) '|7Woxl9  
　　成本计算分批法(job costing method) LTJc,3\,  
　　成本计算分步法 x!_<z''  
　　直接人工成本差异(direct labor variance) saU]`w _Z*  
　　成本控制方法(cost control method)