[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 RIc<  
　　股本 Share capital ;.a)
r  
　　已归还投资 Investment returned Z|wDM^Lf  
　　利润分配-其他转入 Profit appropriation - other transfer in =#fvdj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MT gEq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !]T|=yw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <v^.FxId  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (ajX;/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x
;aZ&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit jzp%.4/j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9K(b Z{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M$A
!
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (o=iX,@'2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  Bqgw%_  
　　期初未分配利润 Retained earnings, beginning of the year cIkLdh   
　　资本公积-股本溢价 Capital surplus - share premium <(%uOo$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4B pm{b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 7w({ GZ   
　　资本公积-股权投资准备 Capital surplus - investment reserve #2=30   
　　资本公积-拨款转入 Capital surplus - subsidiary % m$Mnx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Bqj*{m  
　　资本公积-其他 Capital surplus - others 5G[^ah<Tg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `8Ix&d3F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a$A S?`L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve XA%?35v~  
　　盈余公积-储备基金 Surplus reserve - reserve fund 
zqn*DbT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }c:
0cl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Wc[)mYOSuO  
　　主营业务收入 Sales Yuck]?#0  
　　主营业务成本 Cost of sales l6O(+*6Us  
　　主营业务税金及附加 Sales tax <C(2(3  
　　营业费用 Operating expenses r|8..Ll  
　　管理费用 General and administrative expenses !;oBvE7Kh  
　　财务费用 Financial expenses 2x CGr>X  
　　投资收益 Investment income 4Qs#ws])  
　　其他业务收入 Other operating income d4tVK0 ~  
　　营业外收入 Non-operating income <L0_<T  
　　补贴收入 Subsidy income E2cmT$6  
　　其他业务支出 Other operating expenses fN;
y\!q5  
　　营业外支出 Non-operating expenses rv>6k:(  
　　所得税 Income tax ='azVw%_  
　　直接人工成本差异(direct labor variance) qr1^i1%\  
　　直接材料成本差异(direct material variance) & [xJfL  
　　在产品计价(work-in-process costing) 'UCL?$  
　　联产品成本计算(joint products costing) \WEC1+@  
　　生产成本汇总程序(accumulation process of procluction cost) ?:c hAN@  
　　制造费用差异(manufacturing expenses variance) oizoKwp%  
　　实际成本与估计成本(actual cost and estimated cost) `. Z".
  
　　工资费用分配(salary costs allocation) u)ItML  
　　成本曲线(cost curve) N0NMRU]zT  
　　农业生产成本(agriculture production cost) n $9!G  
　　原始成本和重置成本(original cost and replacement cost) -g9f3Be  
　　工程施工成本 r\?*?sL  
　　直接成本与间接成本(direct cost and indirect cost) ,;;~dfHm  
　　可控成本(controllable cost) -i4gzak  
　　制造费用分配(manufacturing expenses allocation) bK7DGw`1  
　　理论成本与应用成本(theory cost and practice cost) 420K fVA  
　　辅助生产成本分配(auxiliary production cost allocation) 5sRNqTIr  
　　期间,费用 >"b"
K{t  
　　成本控制程序(procedure of cost control) Fej$`2mRH  
　　成本记录(cost entry, cost recorder cost agenda) "wc $'7M  
　　成本计算分批法(job costing method) )U?W+0[=  
　　成本计算分步法 8vCHH&`  
　　直接人工成本差异(direct labor variance) ?*HlAVDcFT  
　　成本控制方法(cost control method)