[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 #( 146  
　　股本 Share capital >$/>#e~  
　　已归还投资 Investment returned ;RPx^X~  
　　利润分配-其他转入 Profit appropriation - other transfer in p}pjfG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HJ[cM6$2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B!L{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o~y;j75{.*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =wV<hg)C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Pw`8Wj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ywmo#qYe  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,G?WAOy,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h_,i&d@(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wc^tgE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ShP^A"Do  
　　期初未分配利润 Retained earnings, beginning of the year TpwkD_fg  
　　资本公积-股本溢价 Capital surplus - share premium +.b,AqJ/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?ri?GmI|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation LxSpctiNx  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,N p0wg0  
　　资本公积-拨款转入 Capital surplus - subsidiary w4{<n/"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x}I+Iggi  
　　资本公积-其他 Capital surplus - others Ee%%d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5 ,B_u%bb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V1`o%;j  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u?<%q!  
　　盈余公积-储备基金 Surplus reserve - reserve fund o&)8o5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !6O(-S
2A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j[G  
　　主营业务收入 Sales `V)8 QRN(  
　　主营业务成本 Cost of sales u5b|#&-mX  
　　主营业务税金及附加 Sales tax Q%f^)HZGR  
　　营业费用 Operating expenses ' 9Xu p  
　　管理费用 General and administrative expenses Vl=l?A8  
　　财务费用 Financial expenses m6\E$;`  
　　投资收益 Investment income +RMSA^  
　　其他业务收入 Other operating income SaAFz&WRl  
　　营业外收入 Non-operating income Q}K"24`=  
　　补贴收入 Subsidy income G3vxjD<DMW  
　　其他业务支出 Other operating expenses 1N#| }ad  
　　营业外支出 Non-operating expenses H0g bSd+  
　　所得税 Income tax x$.^"l-vX  
　　直接人工成本差异(direct labor variance) :B5Fdp3  
　　直接材料成本差异(direct material variance) U175{N%3  
　　在产品计价(work-in-process costing) w3obIJm  
　　联产品成本计算(joint products costing) gpvYb7Of0  
　　生产成本汇总程序(accumulation process of procluction cost) 2M#
Q.F  
　　制造费用差异(manufacturing expenses variance) m_
?~OL S  
　　实际成本与估计成本(actual cost and estimated cost) S.94edQ  
　　工资费用分配(salary costs allocation) e L^|v  
　　成本曲线(cost curve) I7vz+>Jr  
　　农业生产成本(agriculture production cost) u=?.}Pj  
　　原始成本和重置成本(original cost and replacement cost) tGh~!|P  
　　工程施工成本 TA`1U;c{n  
　　直接成本与间接成本(direct cost and indirect cost) BxWPC#5  
　　可控成本(controllable cost) 2Aazy'/  
　　制造费用分配(manufacturing expenses allocation) #@9/ g  
　　理论成本与应用成本(theory cost and practice cost) L:pYn_  
　　辅助生产成本分配(auxiliary production cost allocation) ]7F=u!/`<C  
　　期间,费用 HJLG=mU  
　　成本控制程序(procedure of cost control) ll<Xz((o  
　　成本记录(cost entry, cost recorder cost agenda) 8:c-k|CX  
　　成本计算分批法(job costing method) +\c5]`  
　　成本计算分步法 Bs_s&a>  
　　直接人工成本差异(direct labor variance) j_!F*yul  
　　成本控制方法(cost control method)