[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 >{[J +f{~|  
　　股本 Share capital d
#su  
　　已归还投资 Investment returned G4~J+5m k  
　　利润分配-其他转入 Profit appropriation - other transfer in /$KW$NH4z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^[6AOz+L  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X|:O`b$G  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Tu"](|I>   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p}\!"&,^m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund : s
35{K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +|N"i~f>j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ftbu:RtK^^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wS*UXF&f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S!uyplYKF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2zAS \Y  
　　期初未分配利润 Retained earnings, beginning of the year @W8RAS~  
　　资本公积-股本溢价 Capital surplus - share premium asb")NfIm  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mi+I)b=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation fjf\/%  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6 [IiJhVL  
　　资本公积-拨款转入 Capital surplus - subsidiary *Co+UJjT  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BQ(`MM@  
　　资本公积-其他 Capital surplus - others {|50&]m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _F$?Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EJZ2V>\_-0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cVU[>gkg_  
　　盈余公积-储备基金 Surplus reserve - reserve fund #Uo 9BM  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @YR
BZ6FH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fu/v1~X  
　　主营业务收入 Sales FTn[$q  
　　主营业务成本 Cost of sales >:.Bn8-  
　　主营业务税金及附加 Sales tax |1EM )zh6  
　　营业费用 Operating expenses SExd-=G  
　　管理费用 General and administrative expenses ZCa?uzeo]  
　　财务费用 Financial expenses z;LntQZp-  
　　投资收益 Investment income !.!Ervi!N  
　　其他业务收入 Other operating income :%{8lanO  
　　营业外收入 Non-operating income / Bc ;)~  
　　补贴收入 Subsidy income 9tJiIr8i  
　　其他业务支出 Other operating expenses giv cq'L  
　　营业外支出 Non-operating expenses #'8E%4  
　　所得税 Income tax 8"? t6Z;5  
　　直接人工成本差异(direct labor variance) y37@4p^@9  
　　直接材料成本差异(direct material variance) Ma$b(4dB  
　　在产品计价(work-in-process costing) G
g/K  
　　联产品成本计算(joint products costing) 9d v+u6)  
　　生产成本汇总程序(accumulation process of procluction cost) u(P D+Gz  
　　制造费用差异(manufacturing expenses variance) V\A?1 
 
　　实际成本与估计成本(actual cost and estimated cost) 5 gE  
　　工资费用分配(salary costs allocation) o(}vR<tD\  
　　成本曲线(cost curve) ^z_~e@U  
　　农业生产成本(agriculture production cost) D(y=0),  
　　原始成本和重置成本(original cost and replacement cost) nlK
WZYv  
　　工程施工成本 `5 bHZ  
　　直接成本与间接成本(direct cost and indirect cost) ,oR}0(^"\<  
　　可控成本(controllable cost) |<OZa;c+  
　　制造费用分配(manufacturing expenses allocation) 1L3L!@  
　　理论成本与应用成本(theory cost and practice cost) S%'t )tt,  
　　辅助生产成本分配(auxiliary production cost allocation) t>^A
n:xT  
　　期间,费用 #P1k5!u  
　　成本控制程序(procedure of cost control) Nc dOzx>  
　　成本记录(cost entry, cost recorder cost agenda) SH"O<cDp  
　　成本计算分批法(job costing method) \ ^_3Yw  
　　成本计算分步法 mN,Od?q[  
　　直接人工成本差异(direct labor variance) e4t'3So  
　　成本控制方法(cost control method)