[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 NftR
2  
　　股本 Share capital xf; Tk   
　　已归还投资 Investment returned uyoV)  
　　利润分配-其他转入 Profit appropriation - other transfer in u)~::2BXAn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $'w>doUlA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^3C%&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,_bG'Hmt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :Vrj[i-{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &S[>*+}{+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit brdY97s4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'Uo| @tK  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [M?&JA_$}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l Ma||  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U Ads$9  
　　期初未分配利润 Retained earnings, beginning of the year
VO<P9g$UD  
　　资本公积-股本溢价 Capital surplus - share premium _o-01gu.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]YUst]gu3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d z\yP v~  
　　资本公积-股权投资准备 Capital surplus - investment reserve 36d6KS 7  
　　资本公积-拨款转入 Capital surplus - subsidiary RWZjD#5%Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iwfH~  
　　资本公积-其他 Capital surplus - others  >L^2Z*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qdZo cTf'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~V/?/J$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ei @$_w*TH  
　　盈余公积-储备基金 Surplus reserve - reserve fund W3xObt3w\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {qFAX<{D  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment oYX#VX  
　　主营业务收入 Sales 4EJ6Zy![0*  
　　主营业务成本 Cost of sales uXdR-@80*  
　　主营业务税金及附加 Sales tax 1ifPc5j}  
　　营业费用 Operating expenses lmx'w  
　　管理费用 General and administrative expenses 3Ol`i$  
　　财务费用 Financial expenses 2*Mu"v,  
　　投资收益 Investment income WE&"W$0  
　　其他业务收入 Other operating income cKt8e^P  
　　营业外收入 Non-operating income 51puR8AG>  
　　补贴收入 Subsidy income Ns-3\~QSi  
　　其他业务支出 Other operating expenses Ekz)Nh)vGR  
　　营业外支出 Non-operating expenses 0*:4@go0}i  
　　所得税 Income tax H?j}!JzAC  
　　直接人工成本差异(direct labor variance) AAK}t6  
　　直接材料成本差异(direct material variance) ETaLE[T%1  
　　在产品计价(work-in-process costing) #.<(/D+  
　　联产品成本计算(joint products costing) ig?Tj4kD  
　　生产成本汇总程序(accumulation process of procluction cost) y73@t$|  
　　制造费用差异(manufacturing expenses variance) p"q4R2_/jh  
　　实际成本与估计成本(actual cost and estimated cost) k5)e7Lb(  
　　工资费用分配(salary costs allocation) Jek)`D  
　　成本曲线(cost curve) =)2!qo
E  
　　农业生产成本(agriculture production cost) X -5&c$hv  
　　原始成本和重置成本(original cost and replacement cost) R1\$}ep^  
　　工程施工成本 yQ+C}8r5  
　　直接成本与间接成本(direct cost and indirect cost) "3VMjF\  
　　可控成本(controllable cost) XLFo
"f  
　　制造费用分配(manufacturing expenses allocation) ysQ8==`38i  
　　理论成本与应用成本(theory cost and practice cost) u )KtvC!  
　　辅助生产成本分配(auxiliary production cost allocation) si|b>R&Z  
　　期间,费用 /-1 F9  
　　成本控制程序(procedure of cost control) /qO?)p3gk  
　　成本记录(cost entry, cost recorder cost agenda) |I=\+
P}s  
　　成本计算分批法(job costing method) O\zGN/!  
　　成本计算分步法 z_en.  
　　直接人工成本差异(direct labor variance) !e:HE/&>i  
　　成本控制方法(cost control method)