[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 Wq<oP  
　　股本 Share capital `vAcCahM  
　　已归还投资 Investment returned -sKtT
9o  
　　利润分配-其他转入 Profit appropriation - other transfer in oo &|(+"O_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p<L{e~{!7f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h+j^VsP zB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [1kQ-Ko`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sBa:|(Y.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y,|2hrj/0E  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (XmmbAbVom  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z^%a 1>`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q~Mkf&s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MJ?t{=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J QnaXjW2  
　　期初未分配利润 Retained earnings, beginning of the year XK3O,XM  
　　资本公积-股本溢价 Capital surplus - share premium =dA]nM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K=JDl-#!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation z=U+FHdh/-  
　　资本公积-股权投资准备 Capital surplus - investment reserve pMHl<HH  
　　资本公积-拨款转入 Capital surplus - subsidiary k &J;,)V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }aE'  
　　资本公积-其他 Capital surplus - others r[}nrH&8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JFX}))7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }lX$KuD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \u[}  
　　盈余公积-储备基金 Surplus reserve - reserve fund W g7 eY'FE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund lCp6UkE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *6AV^^  
　　主营业务收入 Sales t :YZua  
　　主营业务成本 Cost of sales wods    
　　主营业务税金及附加 Sales tax TY %zw6 #p  
　　营业费用 Operating expenses "J+L]IC?AD  
　　管理费用 General and administrative expenses bH/4f93Nb  
　　财务费用 Financial expenses ^-q{
:lx  
　　投资收益 Investment income YAT@xZs-  
　　其他业务收入 Other operating income EniV-Uj\D  
　　营业外收入 Non-operating income mJ<`/p?:  
　　补贴收入 Subsidy income Ly8=SIZ   
　　其他业务支出 Other operating expenses _d3Z~cH  
　　营业外支出 Non-operating expenses 9MZ)-   
　　所得税 Income tax d"db`8 ;S  
　　直接人工成本差异(direct labor variance) $%DoLpE>  
　　直接材料成本差异(direct material variance) %\48hSe  
　　在产品计价(work-in-process costing) }g-w[w 7p  
　　联产品成本计算(joint products costing) 2yn"K|  
　　生产成本汇总程序(accumulation process of procluction cost) CqC )H7A  
　　制造费用差异(manufacturing expenses variance) W7uX   
　　实际成本与估计成本(actual cost and estimated cost) qsoq1u,?  
　　工资费用分配(salary costs allocation) zX*5yNd  
　　成本曲线(cost curve) ;.sYE/ZVi  
　　农业生产成本(agriculture production cost) ;y\/7E  
　　原始成本和重置成本(original cost and replacement cost) TxF^zx\  
　　工程施工成本 ynM~&]fk#k  
　　直接成本与间接成本(direct cost and indirect cost) PVlCj  
　　可控成本(controllable cost) )e3w-es~4  
　　制造费用分配(manufacturing expenses allocation) ~$K{
E[^<  
　　理论成本与应用成本(theory cost and practice cost) VNT?  
　　辅助生产成本分配(auxiliary production cost allocation) qqZ4K:oC,  
　　期间,费用 /+%aSPQ  
　　成本控制程序(procedure of cost control) S dmz(R  
　　成本记录(cost entry, cost recorder cost agenda) &t8,326;  
　　成本计算分批法(job costing method) d)!'5ZrM  
　　成本计算分步法 4w ,&#L  
　　直接人工成本差异(direct labor variance) lBFKfLp&  
　　成本控制方法(cost control method)