[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 B-g uz  
　　股本 Share capital 'n h^
;  
　　已归还投资 Investment returned =?|$}vDO[  
　　利润分配-其他转入 Profit appropriation - other transfer in (pH)QG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *Y85evq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RV]#Bg*[#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '7oR|I  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <IWg]AJT:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zgFL/a<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p+b/k2Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .]E"w9~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >4@w|7lS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VMABj\yG  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j f4<LmR  
　　期初未分配利润 Retained earnings, beginning of the year 0;x&\x7K
 
　　资本公积-股本溢价 Capital surplus - share premium 9O &]!ga  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V|A)f@ Fs  
　　资本公积-接受现金捐赠 Capital surplus - cash donation , |O6<u9  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7zzFM  
　　资本公积-拨款转入 Capital surplus - subsidiary TgJ+:^+0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |./:A5_h  
　　资本公积-其他 Capital surplus - others :Xy51p`.;]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OfrzmL<K  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =zH)R0!eG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Qu#[PDhb  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7/M[T\c  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ")9^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qbQdxKk  
　　主营业务收入 Sales ?o)?N8U  
　　主营业务成本 Cost of sales j#3IF *"  
　　主营业务税金及附加 Sales tax -5v{p  
　　营业费用 Operating expenses Wlg1t~1=  
　　管理费用 General and administrative expenses 5222"yn"c  
　　财务费用 Financial expenses BNk>D|D;  
　　投资收益 Investment income !d 4DTo  
　　其他业务收入 Other operating income tVf):}<h  
　　营业外收入 Non-operating income f#Ud=& >j  
　　补贴收入 Subsidy income x?rd9c
 
　　其他业务支出 Other operating expenses 9b6U]z,  
　　营业外支出 Non-operating expenses Zk~Pq%
u  
　　所得税 Income tax Mi NEf  
　　直接人工成本差异(direct labor variance) Mq\?J{E  
　　直接材料成本差异(direct material variance) kbvF 9 #  
　　在产品计价(work-in-process costing) g?iZ RM  
　　联产品成本计算(joint products costing) ^7Z?}tgU  
　　生产成本汇总程序(accumulation process of procluction cost) 7}NvO"u  
　　制造费用差异(manufacturing expenses variance) [ Y{  
　　实际成本与估计成本(actual cost and estimated cost) daCkjDGl\  
　　工资费用分配(salary costs allocation) 3-AOB3](
 
　　成本曲线(cost curve) v6wg,,T  
　　农业生产成本(agriculture production cost) #lik: ?  
　　原始成本和重置成本(original cost and replacement cost) +BM[@?"hrh  
　　工程施工成本 -`\n/"#X6i  
　　直接成本与间接成本(direct cost and indirect cost) +t-_FbFh3D  
　　可控成本(controllable cost) -|u yJh  
　　制造费用分配(manufacturing expenses allocation) 5{
!"}  
　　理论成本与应用成本(theory cost and practice cost) C \5yo  
　　辅助生产成本分配(auxiliary production cost allocation) 
Migl  
　　期间,费用 ,+Ocb-*  
　　成本控制程序(procedure of cost control) %S`Wu|y  
　　成本记录(cost entry, cost recorder cost agenda) vo:h"ti  
　　成本计算分批法(job costing method) =/xx:D/  
　　成本计算分步法  `wIWK7i  
　　直接人工成本差异(direct labor variance) Gh6U<;V?*  
　　成本控制方法(cost control method)