[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 )8
g(:`w  
　　股本 Share capital iiK]l   
　　已归还投资 Investment returned {k rswh3  
　　利润分配-其他转入 Profit appropriation - other transfer in q+,Q<2J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ! VjFW5'{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H#ClIh?'b  
　　利润分配-提取储备基金 Profit appropriation - reserve fund eYx Kp!f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [$[:"N_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \TU3rk&X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g}]t[}s1]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'uy/o)L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Jaz?Ys|S  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V')0 Mr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nT2)E&U6%  
　　期初未分配利润 Retained earnings, beginning of the year Y))NK'B5  
　　资本公积-股本溢价 Capital surplus - share premium V^;jJ']  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z1"
v}g  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2;w*oop,O  
　　资本公积-股权投资准备 Capital surplus - investment reserve dO%W+K  
　　资本公积-拨款转入 Capital surplus - subsidiary 4[N^>qt =  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;J7F J3n  
　　资本公积-其他 Capital surplus - others 6Cp]NbNrq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4>J   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .1 LCXW=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve * RtgC/  
　　盈余公积-储备基金 Surplus reserve - reserve fund kZ"BBJ6w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6uR^%W8]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment m^qBxA  
　　主营业务收入 Sales g:EVhuK  
　　主营业务成本 Cost of sales JfPD}w  
　　主营业务税金及附加 Sales tax ^Ox3XC  
　　营业费用 Operating expenses qgrg CJ  
　　管理费用 General and administrative expenses =9T$Gr  
　　财务费用 Financial expenses }u1O#L}F5  
　　投资收益 Investment income &4_qF^9J  
　　其他业务收入 Other operating income Dl}$pN  
　　营业外收入 Non-operating income Dwzg/
F(  
　　补贴收入 Subsidy income }}<z/zN&^  
　　其他业务支出 Other operating expenses U,LTVYrO  
　　营业外支出 Non-operating expenses ,cqF3  
　　所得税 Income tax 4f<$4d^md  
　　直接人工成本差异(direct labor variance) jRatm.N  
　　直接材料成本差异(direct material variance) %.vVEy  
　　在产品计价(work-in-process costing) c_>f0i  
　　联产品成本计算(joint products costing) GA Am0;  
　　生产成本汇总程序(accumulation process of procluction cost) nl9P, d  
　　制造费用差异(manufacturing expenses variance) z<5m fAm  
　　实际成本与估计成本(actual cost and estimated cost) 0Zg%+)iy@  
　　工资费用分配(salary costs allocation) [pM V?a[  
　　成本曲线(cost curve) 4 uQT5  
　　农业生产成本(agriculture production cost) 2@ Z(P.Gh  
　　原始成本和重置成本(original cost and replacement cost) &zo|Lfe  
　　工程施工成本 0P]E6hWgg  
　　直接成本与间接成本(direct cost and indirect cost) PsZ >P|e1  
　　可控成本(controllable cost) nqf,4MR  
　　制造费用分配(manufacturing expenses allocation) nWHa.H#  
　　理论成本与应用成本(theory cost and practice cost) FLY Ca  
　　辅助生产成本分配(auxiliary production cost allocation) Mec5h}^  
　　期间,费用 e$pMsw'MJ  
　　成本控制程序(procedure of cost control) CoA6  
　　成本记录(cost entry, cost recorder cost agenda) QMZ)-ty"  
　　成本计算分批法(job costing method) m?&1yU9  
　　成本计算分步法 GDuMY\1  
　　直接人工成本差异(direct labor variance) l(Q?rwI8Y  
　　成本控制方法(cost control method)