[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.:XblEe[  
　　股本 Share capital {UqSq  
　　已归还投资 Investment returned iMG)zPj  
　　利润分配-其他转入 Profit appropriation - other transfer in od~^''/b  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F6>K FU8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PP
oQNW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m2c>RCq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _Z~cJIEU  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dRwOt  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZEY="pf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 337
y,;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m$N`Xj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WMy97*L<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u.v 5!G  
　　期初未分配利润 Retained earnings, beginning of the year [5[}2B_t  
　　资本公积-股本溢价 Capital surplus - share premium 0IZaf%zYc  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OAigq6[,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6Gt~tlt:L  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3a9%djGq  
　　资本公积-拨款转入 Capital surplus - subsidiary U'(Exr [  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UN ;9h9  
　　资本公积-其他 Capital surplus - others OJ#ehw<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'Br:f_}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0$=Uhi  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^gw htnI  
　　盈余公积-储备基金 Surplus reserve - reserve fund wVegr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }YV,uJH[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment UI:YzR  
　　主营业务收入 Sales R F3?q6j ,  
　　主营业务成本 Cost of sales Mc8|4/<Z  
　　主营业务税金及附加 Sales tax l^`& Tnzv  
　　营业费用 Operating expenses b1+6I_u.  
　　管理费用 General and administrative expenses x"g-okLN  
　　财务费用 Financial expenses
1D2Uomd(  
　　投资收益 Investment income \9;SOAv  
　　其他业务收入 Other operating income Zl ,c+/  
　　营业外收入 Non-operating income :LE 0_ .  
　　补贴收入 Subsidy income Q?"o
.T';  
　　其他业务支出 Other operating expenses nsT]Yxo%M  
　　营业外支出 Non-operating expenses a[e&O&Z  
　　所得税 Income tax
+Dvdv<+  
　　直接人工成本差异(direct labor variance) bBx.snBK  
　　直接材料成本差异(direct material variance) |W't-}yf  
　　在产品计价(work-in-process costing) S8=Am7D] 1  
　　联产品成本计算(joint products costing) \VY!= 9EV  
　　生产成本汇总程序(accumulation process of procluction cost) _(J;!,  
　　制造费用差异(manufacturing expenses variance) 0[A4k:  
　　实际成本与估计成本(actual cost and estimated cost) c}XuzgSY  
　　工资费用分配(salary costs allocation) u_kcuN\Sq  
　　成本曲线(cost curve) X?6E0/r&9  
　　农业生产成本(agriculture production cost) MHF31/g\  
　　原始成本和重置成本(original cost and replacement cost) ! z!lQ~  
　　工程施工成本 8]SJ=c"}Xf  
　　直接成本与间接成本(direct cost and indirect cost) [cJQ"G '  
　　可控成本(controllable cost) 0QzUcr)3+  
　　制造费用分配(manufacturing expenses allocation) 
6snDv4  
　　理论成本与应用成本(theory cost and practice cost) D8S?xK7[  
　　辅助生产成本分配(auxiliary production cost allocation) x"N{5  
　　期间,费用 g(X-]/C{  
　　成本控制程序(procedure of cost control) r'TxYM-R  
　　成本记录(cost entry, cost recorder cost agenda) gK&MdF*  
　　成本计算分批法(job costing method) i oIOyj  
　　成本计算分步法 M<Gr~RKmAn  
　　直接人工成本差异(direct labor variance) xg:r5Z/|)  
　　成本控制方法(cost control method)