[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 Wd_cNR
\  
　　股本 Share capital 1y5$  
　　已归还投资 Investment returned rpT{0>5  
　　利润分配-其他转入 Profit appropriation - other transfer in |O]oX[~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |<ZkJR3B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W}5H'D   
　　利润分配-提取储备基金 Profit appropriation - reserve fund
qm)KO 4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O$=)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IFY,j8~q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sm>Hkci%
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZSTpA,+6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5PQ s1B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :bA@ u>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n'#(iW)f  
　　期初未分配利润 Retained earnings, beginning of the year \ns#l@B  
　　资本公积-股本溢价 Capital surplus - share premium d6.9]V?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,{{uRs/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 7^J-5lY3S  
　　资本公积-股权投资准备 Capital surplus - investment reserve X=p~`Ar M{  
　　资本公积-拨款转入 Capital surplus - subsidiary q_N8JQg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O$%C(n(  
　　资本公积-其他 Capital surplus - others 0F<O \  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;mLbJT   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /N ^%=G#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f#p.=F$  
　　盈余公积-储备基金 Surplus reserve - reserve fund ntSPHK|'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
{[4Y(l1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 66%#$WH#  
　　主营业务收入 Sales w%1B_PyDg  
　　主营业务成本 Cost of sales Cse@>27s  
　　主营业务税金及附加 Sales tax d*lnXzQor  
　　营业费用 Operating expenses -< 7KW0CA  
　　管理费用 General and administrative expenses
/y,~?  
　　财务费用 Financial expenses B*owV%  
　　投资收益 Investment income e6f!6a+%  
　　其他业务收入 Other operating income .O'gD.|^N  
　　营业外收入 Non-operating income ` m`Sl[
6  
　　补贴收入 Subsidy income AX%9k  
　　其他业务支出 Other operating expenses F^=|NlU&%  
　　营业外支出 Non-operating expenses >29eu^~nh  
　　所得税 Income tax zy#E qv  
　　直接人工成本差异(direct labor variance) qfY.X&]PU  
　　直接材料成本差异(direct material variance) Qko}rd_M  
　　在产品计价(work-in-process costing) {cv,Tz[Q>  
　　联产品成本计算(joint products costing) @Ey(0BxNu  
　　生产成本汇总程序(accumulation process of procluction cost) O4&/g-  
　　制造费用差异(manufacturing expenses variance) ~`MGXd"o  
　　实际成本与估计成本(actual cost and estimated cost) =ot`V; Q>  
　　工资费用分配(salary costs allocation) {nbD5?   
　　成本曲线(cost curve) Y:VM5r)  
　　农业生产成本(agriculture production cost) } tU<RvT  
　　原始成本和重置成本(original cost and replacement cost) UG+wRX :dA  
　　工程施工成本 sf?D4UdIH  
　　直接成本与间接成本(direct cost and indirect cost) SF;;4og  
　　可控成本(controllable cost) S[NV-)r=  
　　制造费用分配(manufacturing expenses allocation) z1LATy  
　　理论成本与应用成本(theory cost and practice cost) _SC>EP8:Z  
　　辅助生产成本分配(auxiliary production cost allocation) *kxk@(lT?  
　　期间,费用 e@L'H)w,  
　　成本控制程序(procedure of cost control) 2&]UFg:8Q  
　　成本记录(cost entry, cost recorder cost agenda) &K`[SX=  
　　成本计算分批法(job costing method) fZXJPy;n  
　　成本计算分步法 {61NLF\0H  
　　直接人工成本差异(direct labor variance) oa`,|dA"  
　　成本控制方法(cost control method)