[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 r`d4e,(  
　　股本 Share capital yNBfUj -L  
　　已归还投资 Investment returned "<1{9  
　　利润分配-其他转入 Profit appropriation - other transfer in SY\ gXO8k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #q=Efn
'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 'zTLl8P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dR,fXQm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,#9PxwrO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (hbyEQhF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }Zn}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]{@-HTt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?N9u
u4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hRhe& ,v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @I?=<Riu  
　　期初未分配利润 Retained earnings, beginning of the year iqWQ!r^  
　　资本公积-股本溢价 Capital surplus - share premium T(Eugl"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )3EY;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b3, _(;A!  
　　资本公积-股权投资准备 Capital surplus - investment reserve
rg!r[1c  
　　资本公积-拨款转入 Capital surplus - subsidiary ](8[}CeL
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oap4rHk}  
　　资本公积-其他 Capital surplus - others )Ql%r?(F+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W/h[A3 `3N  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Tyx_/pJT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h S&R(m  
　　盈余公积-储备基金 Surplus reserve - reserve fund zQ
d 2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (O3nL.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t'ql[  
　　主营业务收入 Sales UP,c|  
　　主营业务成本 Cost of sales  r;N|)  
　　主营业务税金及附加 Sales tax 37o;;
 
　　营业费用 Operating expenses AoxA+.O  
　　管理费用 General and administrative expenses h2d(?vOT  
　　财务费用 Financial expenses o>pJPV  
　　投资收益 Investment income 0@oJFJrO  
　　其他业务收入 Other operating income y}|s&4Sq  
　　营业外收入 Non-operating income 0 kW,I  
　　补贴收入 Subsidy income }pkzH'$HJ  
　　其他业务支出 Other operating expenses X
'iWJ8  
　　营业外支出 Non-operating expenses /7YIn3  
　　所得税 Income tax vEJbA  
　　直接人工成本差异(direct labor variance) 8$}
<, c(  
　　直接材料成本差异(direct material variance) ew4U)2J+  
　　在产品计价(work-in-process costing) H4+i.*T#  
　　联产品成本计算(joint products costing) ;:NJCuG  
　　生产成本汇总程序(accumulation process of procluction cost) Y}wyw8g/  
　　制造费用差异(manufacturing expenses variance) sQZhXaMa $  
　　实际成本与估计成本(actual cost and estimated cost) |yPu!
pfl  
　　工资费用分配(salary costs allocation) SvF<p3  
　　成本曲线(cost curve) jmZI7?<z  
　　农业生产成本(agriculture production cost) nBYZ}L q  
　　原始成本和重置成本(original cost and replacement cost) O:K2Y5R?B  
　　工程施工成本 0o&5]lEe  
　　直接成本与间接成本(direct cost and indirect cost) ^iV)MTT  
　　可控成本(controllable cost) Zj'9rXhrM1  
　　制造费用分配(manufacturing expenses allocation) k!Y, 63V=  
　　理论成本与应用成本(theory cost and practice cost) u>vL/nI  
　　辅助生产成本分配(auxiliary production cost allocation) o }m3y  
　　期间,费用 l.M0`Cn-%  
　　成本控制程序(procedure of cost control) nX8v+:&}  
　　成本记录(cost entry, cost recorder cost agenda) Lr pM\}t  
　　成本计算分批法(job costing method) o ^uA">GH  
　　成本计算分步法 La[V$+Y  
　　直接人工成本差异(direct labor variance) pMM8-R'W-  
　　成本控制方法(cost control method)