[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 Eb.{M  
　　股本 Share capital HJ2]xe09  
　　已归还投资 Investment returned kxKBI{L  
　　利润分配-其他转入 Profit appropriation - other transfer in h\1_$ac  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A >x
{\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lU@ni(69d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund n_aKciF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P"- ,^?6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0q/g:"|j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Sh"} c2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4[6A~iC_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -X |G  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  r6^DD$X  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t0wLj}"U  
　　期初未分配利润 Retained earnings, beginning of the year z_zr3XR
9  
　　资本公积-股本溢价 Capital surplus - share premium 4Q$\hO3b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
,3^N_>d$W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Abj`0\  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?vZ&C
B  
　　资本公积-拨款转入 Capital surplus - subsidiary 6Up,B=sX0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !D1F4v[c=  
　　资本公积-其他 Capital surplus - others hX;xbl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BqR8%F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U'@_fg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tnp]wZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund %N!Y}$y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A}$A~g5Ap  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GwpJxiFgk  
　　主营业务收入 Sales md<%Z4+  
　　主营业务成本 Cost of sales N?~K9jGx(  
　　主营业务税金及附加 Sales tax fx9c1h9s  
　　营业费用 Operating expenses ed&,
  
　　管理费用 General and administrative expenses Y2Tg>_:t   
　　财务费用 Financial expenses u%&zY97/  
　　投资收益 Investment income VDscZt)y8  
　　其他业务收入 Other operating income 75{QBlf<  
　　营业外收入 Non-operating income "5vFa7y  
　　补贴收入 Subsidy income x5{ zGv.j  
　　其他业务支出 Other operating expenses 5^tL#  
　　营业外支出 Non-operating expenses p#3P`I>ZrT  
　　所得税 Income tax &!~q#w1W-5  
　　直接人工成本差异(direct labor variance) }4+S_b  
　　直接材料成本差异(direct material variance) R,tR{| 8  
　　在产品计价(work-in-process costing) 3C.bzw^  
　　联产品成本计算(joint products costing) &C?]n.A  
　　生产成本汇总程序(accumulation process of procluction cost) D7 .R N Xo  
　　制造费用差异(manufacturing expenses variance)  37{mhU  
　　实际成本与估计成本(actual cost and estimated cost) 7:;P>sF@  
　　工资费用分配(salary costs allocation) Cgt{5  
　　成本曲线(cost curve) GCc@ :*4[  
　　农业生产成本(agriculture production cost) W<kJ%42^j  
　　原始成本和重置成本(original cost and replacement cost) Ww@Rewo  
　　工程施工成本 3 bGpK9M~  
　　直接成本与间接成本(direct cost and indirect cost) a WW|.#L  
　　可控成本(controllable cost) DUa`8cE}  
　　制造费用分配(manufacturing expenses allocation) pi+m`O   
　　理论成本与应用成本(theory cost and practice cost) w${=]h*2  
　　辅助生产成本分配(auxiliary production cost allocation) {V8v  
　　期间,费用 kIM* K%L}  
　　成本控制程序(procedure of cost control) z$;z&X$
j  
　　成本记录(cost entry, cost recorder cost agenda) 3<?#*z4]_  
　　成本计算分批法(job costing method) Ao 1*a%-.  
　　成本计算分步法 N-;e" g  
　　直接人工成本差异(direct labor variance) J,k9?nkY /  
　　成本控制方法(cost control method)