[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 =u 3YRqz  
　　股本 Share capital }C!g
x6  
　　已归还投资 Investment returned jN T+?2  
　　利润分配-其他转入 Profit appropriation - other transfer in <tto8Y j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l _gJC.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~>B`T%=H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U\GuCw  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nR`)kORc  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B<\HK:%{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k<}
3_   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vtF|:
*h  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }BI|M_q.1~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "X,*VQl:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B!1Bg9D  
　　期初未分配利润 Retained earnings, beginning of the year Kn,td:(  
　　资本公积-股本溢价 Capital surplus - share premium ;DXg  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]8/g[Ii  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6<mlx'  
　　资本公积-股权投资准备 Capital surplus - investment reserve V_/.]zQA  
　　资本公积-拨款转入 Capital surplus - subsidiary Nk;ywC"e;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a4\j.(w)$D  
　　资本公积-其他 Capital surplus - others +=K =B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?Sr7c|a2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s`gfz}/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RmRPR<vGW  
　　盈余公积-储备基金 Surplus reserve - reserve fund )=
pa*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q)Q1
a;o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X.+|o@G  
　　主营业务收入 Sales t-Uo
  
　　主营业务成本 Cost of sales C`qE ,2.  
　　主营业务税金及附加 Sales tax &a.A8v)  
　　营业费用 Operating expenses M@+Pq/f:  
　　管理费用 General and administrative expenses Zygu/M6  
　　财务费用 Financial expenses 7#(0GZN9h%  
　　投资收益 Investment income mx5#K\  
　　其他业务收入 Other operating income qs!A)H#  
　　营业外收入 Non-operating income 6/6{69tnr  
　　补贴收入 Subsidy income <b:xyHS  
　　其他业务支出 Other operating expenses 7~Z(dTdSG  
　　营业外支出 Non-operating expenses x;{Hd;<YF  
　　所得税 Income tax 1pAcaJzf  
　　直接人工成本差异(direct labor variance) NG_7jZzXA9  
　　直接材料成本差异(direct material variance) yw1-4*$c  
　　在产品计价(work-in-process costing) *vzEfmN:d  
　　联产品成本计算(joint products costing) \,ne7G21j  
　　生产成本汇总程序(accumulation process of procluction cost) b/?)_pg  
　　制造费用差异(manufacturing expenses variance) Y_)xytJ$  
　　实际成本与估计成本(actual cost and estimated cost) foUB/&Ee  
　　工资费用分配(salary costs allocation) 055C1RV%  
　　成本曲线(cost curve) {krBAz&  
　　农业生产成本(agriculture production cost) ?Wc+  J4  
　　原始成本和重置成本(original cost and replacement cost) //'&a-%$^  
　　工程施工成本 R@){=8%z  
　　直接成本与间接成本(direct cost and indirect cost) %{-r'Yi%  
　　可控成本(controllable cost) Eq|5PE^7  
　　制造费用分配(manufacturing expenses allocation) 6MNrH  
　　理论成本与应用成本(theory cost and practice cost) vXm'ARj  
　　辅助生产成本分配(auxiliary production cost allocation) G=]ox*BY  
　　期间,费用 f,x;t-o+R  
　　成本控制程序(procedure of cost control)  S~bhh&  
　　成本记录(cost entry, cost recorder cost agenda) 0O[le*3b  
　　成本计算分批法(job costing method) bYO['ORr@  
　　成本计算分步法 pu5%$}dBE  
　　直接人工成本差异(direct labor variance) jZD)c_'U  
　　成本控制方法(cost control method)