[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 w,v~  
　　股本 Share capital ?wQaM3 |^:  
　　已归还投资 Investment returned l/F'W}  
　　利润分配-其他转入 Profit appropriation - other transfer in `U[s d*C"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ej9|Y5D"S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J_ S]jE{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .S=^)  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zOzobd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xU_Dg56z'&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $^;b 1bn
O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gV-x1s+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8#&axg?a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WC<K(PP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fF*{\  
　　期初未分配利润 Retained earnings, beginning of the year N! N>/9  
　　资本公积-股本溢价 Capital surplus - share premium DsZBhjCB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C/L+gU&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation bQFMg41*w7  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3Sb'){.MT+  
　　资本公积-拨款转入 Capital surplus - subsidiary FJl_2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }g\1JSJ%H  
　　资本公积-其他 Capital surplus - others X[{t
D#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]~H\X":[>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lE@ V>%b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C+=8?u<  
　　盈余公积-储备基金 Surplus reserve - reserve fund JL1z8Nu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ExDv7St1(k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~$\9T.tre2  
　　主营业务收入 Sales [^4)3cj7}  
　　主营业务成本 Cost of sales 4I97<zmrT  
　　主营业务税金及附加 Sales tax ,m)k;co^  
　　营业费用 Operating expenses S[zX@3eZV  
　　管理费用 General and administrative expenses ~7}aW#  
　　财务费用 Financial expenses _'"whZ)2  
　　投资收益 Investment income /\0rR T  
　　其他业务收入 Other operating income v3`k?jAaI  
　　营业外收入 Non-operating income wVms"U.  
　　补贴收入 Subsidy income |)vC^=N{+  
　　其他业务支出 Other operating expenses `f~\d.*U  
　　营业外支出 Non-operating expenses )* \N[zm  
　　所得税 Income tax #OT8_D  
　　直接人工成本差异(direct labor variance) L~u@n24  
　　直接材料成本差异(direct material variance) #rkz:ir4  
　　在产品计价(work-in-process costing) X5hamkM*m  
　　联产品成本计算(joint products costing) D%+
cf  
　　生产成本汇总程序(accumulation process of procluction cost) I\DH  
　　制造费用差异(manufacturing expenses variance) E1&9( L5  
　　实际成本与估计成本(actual cost and estimated cost) k,mgiGrQ  
　　工资费用分配(salary costs allocation) eM$NVpS3  
　　成本曲线(cost curve) bkvm-$/  
　　农业生产成本(agriculture production cost) g$N/pg2>cT  
　　原始成本和重置成本(original cost and replacement cost) N#Y|MfLc  
　　工程施工成本 WX9ABh&5  
　　直接成本与间接成本(direct cost and indirect cost) dpPu&m+  
　　可控成本(controllable cost) Tt.#O~2:9  
　　制造费用分配(manufacturing expenses allocation) >-0\wP  
　　理论成本与应用成本(theory cost and practice cost) +6$|No  
　　辅助生产成本分配(auxiliary production cost allocation) 'Cv>V"X: `  
　　期间,费用 = 
@EN]u  
　　成本控制程序(procedure of cost control) y|7sh  
　　成本记录(cost entry, cost recorder cost agenda) Hv~&RZpe  
　　成本计算分批法(job costing method) DNGXp5
I  
　　成本计算分步法 8`{)1.d5[  
　　直接人工成本差异(direct labor variance) m'
b9 f6  
　　成本控制方法(cost control method)