[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 >
ATcc
v  
　　股本 Share capital WvcPOt8Bp>  
　　已归还投资 Investment returned - G=doP0  
　　利润分配-其他转入 Profit appropriation - other transfer in tR?)C=4,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zRm@ |IT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LP?*RrM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b,#?LdQ%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "~08<+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (w%9?y
4Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit NU3s^ 8\(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }l5Q0'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aOmQ<N]a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c <X( S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1f$1~5Z  
　　期初未分配利润 Retained earnings, beginning of the year suN}6CI  
　　资本公积-股本溢价 Capital surplus - share premium WG&WPV/p  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NV\{$*j(|J  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 80LN(0?x  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2:1 kSR^Ky  
　　资本公积-拨款转入 Capital surplus - subsidiary *3y_FTh8ra  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z'Ut9u  
　　资本公积-其他 Capital surplus - others
u X( #+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TTSq}sb}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |u[@g`Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sGGi7%  
　　盈余公积-储备基金 Surplus reserve - reserve fund wf~n>e^e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ca:Vdrw`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fs,>X!l+  
　　主营业务收入 Sales 8~iggwZ~h"  
　　主营业务成本 Cost of sales ~01t_Xp qc  
　　主营业务税金及附加 Sales tax _$T.
N  
　　营业费用 Operating expenses v;Rm42k  
　　管理费用 General and administrative expenses 9#\oGzDN  
　　财务费用 Financial expenses r3~YGY  
　　投资收益 Investment income 7C~g ?1  
　　其他业务收入 Other operating income 3o_@3-Y%  
　　营业外收入 Non-operating income *>jJ<8!  
　　补贴收入 Subsidy income JiX-t\V~  
　　其他业务支出 Other operating expenses IG4`f~k^  
　　营业外支出 Non-operating expenses =qww|B92  
　　所得税 Income tax :MF+`RpL  
　　直接人工成本差异(direct labor variance) ,'@t.XP  
　　直接材料成本差异(direct material variance) @KU^B_{i  
　　在产品计价(work-in-process costing) fczH^+mI  
　　联产品成本计算(joint products costing) H `_{n<  
　　生产成本汇总程序(accumulation process of procluction cost) KtaoU2s  
　　制造费用差异(manufacturing expenses variance) Yi|Nd;  
　　实际成本与估计成本(actual cost and estimated cost) P2 z~U  
　　工资费用分配(salary costs allocation) 8q|T`ac+N  
　　成本曲线(cost curve) s 5F?m  
　　农业生产成本(agriculture production cost) q]gF[&QZ  
　　原始成本和重置成本(original cost and replacement cost) %5<X
a  
　　工程施工成本 %WFZ&>en&  
　　直接成本与间接成本(direct cost and indirect cost) -K0!wrKC  
　　可控成本(controllable cost) BBj>ML\X  
　　制造费用分配(manufacturing expenses allocation) awOH50R  
　　理论成本与应用成本(theory cost and practice cost) i5czm?x  
　　辅助生产成本分配(auxiliary production cost allocation) (q=),3/<pU  
　　期间,费用 (6i.>%|_  
　　成本控制程序(procedure of cost control) `q7X(x  
　　成本记录(cost entry, cost recorder cost agenda) y~py+:_  
　　成本计算分批法(job costing method) ^x}k1F3  
　　成本计算分步法 4R9y~~+  
　　直接人工成本差异(direct labor variance) 77%I%<#  
　　成本控制方法(cost control method)