[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 @es}bKP  
　　股本 Share capital *;7&  
　　已归还投资 Investment returned ]cc4+}L~  
　　利润分配-其他转入 Profit appropriation - other transfer in uTpKT7t  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?Mp~^sgp'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b\7-u-   
　　利润分配-提取储备基金 Profit appropriation - reserve fund V,<,;d fR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /SY40;k:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qRJg/~_h{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit oIt.Pc~;'#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Xl#vVyO  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iVd*62$@$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;8JJ#ED  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ndOPD]A'  
　　期初未分配利润 Retained earnings, beginning of the year H:`W\CP7_  
　　资本公积-股本溢价 Capital surplus - share premium >f^&^28  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +>.plvZhu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PkLRQ}  
　　资本公积-股权投资准备 Capital surplus - investment reserve T73oW/.0X?  
　　资本公积-拨款转入 Capital surplus - subsidiary  ^OI  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &s"&rFFO[  
　　资本公积-其他 Capital surplus - others \_!FOUPz(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '# "Z$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UY5ia4_D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H #J"'  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5w gtc~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9HLn_|yU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j23OgbI  
　　主营业务收入 Sales 6ApW+/  
　　主营业务成本 Cost of sales r4gkSwy  
　　主营业务税金及附加 Sales tax 1#^[{XlAx  
　　营业费用 Operating expenses "@gJ[BL#  
　　管理费用 General and administrative expenses w(J-[t118  
　　财务费用 Financial expenses k)[}3oq  
　　投资收益 Investment income NSO
Wn]E  
　　其他业务收入 Other operating income s.6S:  
　　营业外收入 Non-operating income kNI m90,g  
　　补贴收入 Subsidy income D OkEWqM!  
　　其他业务支出 Other operating expenses )"m FlS<I  
　　营业外支出 Non-operating expenses 6](vnS;  
　　所得税 Income tax 37ll8  
　　直接人工成本差异(direct labor variance) B+jT|Y'  
　　直接材料成本差异(direct material variance) FMwT4]y  
　　在产品计价(work-in-process costing) #"O9\X/B
 
　　联产品成本计算(joint products costing) UIL5K 
 
　　生产成本汇总程序(accumulation process of procluction cost) !__f  
　　制造费用差异(manufacturing expenses variance) Fz?ON1\  
　　实际成本与估计成本(actual cost and estimated cost) Wv77ef  
　　工资费用分配(salary costs allocation) 7V4iPx  
　　成本曲线(cost curve) N ]}Re$5  
　　农业生产成本(agriculture production cost) [=Np.:Y%  
　　原始成本和重置成本(original cost and replacement cost) nv{ou[vQ  
　　工程施工成本 ,ZD!Qb  
　　直接成本与间接成本(direct cost and indirect cost) |E53 [:p  
　　可控成本(controllable cost) Aw4Qm2Kf  
　　制造费用分配(manufacturing expenses allocation) <z#r3J  
　　理论成本与应用成本(theory cost and practice cost) L FHyiIO  
　　辅助生产成本分配(auxiliary production cost allocation) :B$=Pp1  
　　期间,费用 j6/ 3p|E  
　　成本控制程序(procedure of cost control) %sa
TyF,  
　　成本记录(cost entry, cost recorder cost agenda) -njxc{b  
　　成本计算分批法(job costing method) 9=rYzA?)+  
　　成本计算分步法 Wfu%,=@,  
　　直接人工成本差异(direct labor variance) bsr  
　　成本控制方法(cost control method)