[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 NK
yKsu  
　　股本 Share capital l-mt{2  
　　已归还投资 Investment returned VGe OoS  
　　利润分配-其他转入 Profit appropriation - other transfer in j0X Jf<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  K}OY!|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X ~o6Xkg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N4L#$\M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ru>c\X^|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -wdd'G  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $sfDtnRy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &{
gD(QG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >Q-"-X1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CRh.1-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'xG:v)(  
　　期初未分配利润 Retained earnings, beginning of the year CGp7 Tx#  
　　资本公积-股本溢价 Capital surplus - share premium nS` :)#;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T {![a{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation mne?r3d  
　　资本公积-股权投资准备 Capital surplus - investment reserve kGkfLY6B  
　　资本公积-拨款转入 Capital surplus - subsidiary z,f  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1SwKd*aRR?  
　　资本公积-其他 Capital surplus - others a3wk#mH  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JtbwY@R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?c6`p3p3L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U;
qGUqI  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]Jum(1Bo  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gK#G8V-,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment UXd nN;0  
　　主营业务收入 Sales b"PRa|]  
　　主营业务成本 Cost of sales IE0hC\C}  
　　主营业务税金及附加 Sales tax u$MXO].Q  
　　营业费用 Operating expenses g.]S5(  
　　管理费用 General and administrative expenses ?]]7PEee*  
　　财务费用 Financial expenses voitdz  
　　投资收益 Investment income K1oSoD8c  
　　其他业务收入 Other operating income ,| Zkpn8  
　　营业外收入 Non-operating income ?E6C|A$I  
　　补贴收入 Subsidy income 0)0,&@])7  
　　其他业务支出 Other operating expenses VX+:C(m~  
　　营业外支出 Non-operating expenses
~2L]K4Z^  
　　所得税 Income tax mh:eUFe  
　　直接人工成本差异(direct labor variance) ?H0"*8C?Y  
　　直接材料成本差异(direct material variance) 7 O]$2  
　　在产品计价(work-in-process costing) ibqJ'@{=e  
　　联产品成本计算(joint products costing) 5f-eWW]!  
　　生产成本汇总程序(accumulation process of procluction cost) Fs 95^T  
　　制造费用差异(manufacturing expenses variance) vdFP ^06  
　　实际成本与估计成本(actual cost and estimated cost) *f*o ,~8V1  
　　工资费用分配(salary costs allocation)
%-Oo92tP  
　　成本曲线(cost curve) $OP w$  
　　农业生产成本(agriculture production cost) D"vl$BX  
　　原始成本和重置成本(original cost and replacement cost) @@pI>~#zh  
　　工程施工成本 8Rric[v  
　　直接成本与间接成本(direct cost and indirect cost) }M|,Z'@*  
　　可控成本(controllable cost) T@?uA *J  
　　制造费用分配(manufacturing expenses allocation) tvEf-z  
　　理论成本与应用成本(theory cost and practice cost) 6b7SA,  
　　辅助生产成本分配(auxiliary production cost allocation) 2)4oe  
　　期间,费用 %1UdG6&J_  
　　成本控制程序(procedure of cost control) O
g E<bw  
　　成本记录(cost entry, cost recorder cost agenda) P7|x=Ew;`  
　　成本计算分批法(job costing method) 5m\T~[`%  
　　成本计算分步法 h3BDHz,  
　　直接人工成本差异(direct labor variance) Jr.4Y>;}e3  
　　成本控制方法(cost control method)