[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 <n:?WP~U  
　　股本 Share capital aLq;a  
　　已归还投资 Investment returned B~ez>/H^  
　　利润分配-其他转入 Profit appropriation - other transfer in dog,vUu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lxz %bC@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [T^6Kzz  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UetmO`qju  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A+l"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }rQ*!2Y?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 37[C^R!1c  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a;zcAeX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Wm,,OioK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tc*PDt0C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z7_./ksQ  
　　期初未分配利润 Retained earnings, beginning of the year 8(I"C$D!k  
　　资本公积-股本溢价 Capital surplus - share premium <@=NDUI3*,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BxqCV%9o  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I|5OCTu
 
　　资本公积-股权投资准备 Capital surplus - investment reserve w '"7~uN  
　　资本公积-拨款转入 Capital surplus - subsidiary [y:LA~q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :h3JDQe:.  
　　资本公积-其他 Capital surplus - others k$2Y)   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i*tj@5MY-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,rdM{ r  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PA/6l"-`3  
　　盈余公积-储备基金 Surplus reserve - reserve fund O(d'8`8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4jW{IGW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ex1ecPpN  
　　主营业务收入 Sales %Fv)$ :b  
　　主营业务成本 Cost of sales ;1 fML,8  
　　主营业务税金及附加 Sales tax %xRS9A4  
　　营业费用 Operating expenses 0>`69&;g|  
　　管理费用 General and administrative expenses 6>Cubb>  
　　财务费用 Financial expenses meWAm?8RI  
　　投资收益 Investment income `jHGNi  
　　其他业务收入 Other operating income .<B1i  
　　营业外收入 Non-operating income Q'VS]n  
　　补贴收入 Subsidy income v+G:,Tc"  
　　其他业务支出 Other operating expenses P33E\O  
　　营业外支出 Non-operating expenses &g!/@*[Nhh  
　　所得税 Income tax Ydx5kUJV<  
　　直接人工成本差异(direct labor variance) {JgN^R<5<f  
　　直接材料成本差异(direct material variance) 9& j ]  
　　在产品计价(work-in-process costing) UU;:x"4  
　　联产品成本计算(joint products costing)
1|VJN D  
　　生产成本汇总程序(accumulation process of procluction cost) ~-+Zu<  
　　制造费用差异(manufacturing expenses variance) X3[!xMij  
　　实际成本与估计成本(actual cost and estimated cost) ~#CCRUhM  
　　工资费用分配(salary costs allocation) E@FenCF  
　　成本曲线(cost curve) vF&b|V+,  
　　农业生产成本(agriculture production cost) W<Lrfo&=Y]  
　　原始成本和重置成本(original cost and replacement cost) CkU=0mcY  
　　工程施工成本 q1y4B`  
　　直接成本与间接成本(direct cost and indirect cost) hbeC|_+   
　　可控成本(controllable cost) sfa'\6=O  
　　制造费用分配(manufacturing expenses allocation) 8=~>B@'  
　　理论成本与应用成本(theory cost and practice cost) o[#a}5Y  
　　辅助生产成本分配(auxiliary production cost allocation) o__q)"^~-  
　　期间,费用 F 4/Uu"J:  
　　成本控制程序(procedure of cost control) Pcs@`&}7r  
　　成本记录(cost entry, cost recorder cost agenda) tOw 0(-:iq  
　　成本计算分批法(job costing method) B]7jg9/  
　　成本计算分步法 *-_Npu6  
　　直接人工成本差异(direct labor variance) j,XKu5w)Oi  
　　成本控制方法(cost control method)