[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 d,caOE8N  
　　股本 Share capital ~5b^Gvb?  
　　已归还投资 Investment returned \L{V|}"X  
　　利润分配-其他转入 Profit appropriation - other transfer in ; )J\k2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vmK`QPu2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Omy<Y@$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %.VFj7J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^5BQ=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eww/tGa  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Y|96K2BR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ow4H7sl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %/Y;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ov PTgiI!N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tE HgQto  
　　期初未分配利润 Retained earnings, beginning of the year x 2Cp{+}  
　　资本公积-股本溢价 Capital surplus - share premium ._
IBO;*@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fjm( C#^-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *3]_Huw<  
　　资本公积-股权投资准备 Capital surplus - investment reserve N.@@ebuE  
　　资本公积-拨款转入 Capital surplus - subsidiary _Kf8,|+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Tg~SGAc  
　　资本公积-其他 Capital surplus - others tDIQ=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y('?Z]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L:E?tR}H  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s'JbG&T[J  
　　盈余公积-储备基金 Surplus reserve - reserve fund  c 1o8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8rY[Q(]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ==)q{ e5  
　　主营业务收入 Sales M"
Q{lR  
　　主营业务成本 Cost of sales DZE@C^0%  
　　主营业务税金及附加 Sales tax o-_H+p6a  
　　营业费用 Operating expenses x|lX1Mh$  
　　管理费用 General and administrative expenses ,37\8y?o\  
　　财务费用 Financial expenses cHjnuL0fsy  
　　投资收益 Investment income g,]GzHV1  
　　其他业务收入 Other operating income X/' t1  
　　营业外收入 Non-operating income /Mmts=^Ja  
　　补贴收入 Subsidy income Ny2. C?2  
　　其他业务支出 Other operating expenses {IA3`y~  
　　营业外支出 Non-operating expenses ap|$8G  
　　所得税 Income tax N>Q~WXvV#  
　　直接人工成本差异(direct labor variance) oZwu`~h Y  
　　直接材料成本差异(direct material variance) AD^Q`7K?uR  
　　在产品计价(work-in-process costing) ft><Ql3  
　　联产品成本计算(joint products costing) 5l[&-:(Lh  
　　生产成本汇总程序(accumulation process of procluction cost) #4BwYj(Sl  
　　制造费用差异(manufacturing expenses variance) -"~XI~a@Wo  
　　实际成本与估计成本(actual cost and estimated cost) Z(:q.{"r  
　　工资费用分配(salary costs allocation) e-Ma8+X\  
　　成本曲线(cost curve) I)wc&>Lc  
　　农业生产成本(agriculture production cost) @ Tz}y"VG  
　　原始成本和重置成本(original cost and replacement cost) ! n13B  
　　工程施工成本 f1,VbuS9I  
　　直接成本与间接成本(direct cost and indirect cost) o 4F(X0  
　　可控成本(controllable cost) #Q'j^y7=z  
　　制造费用分配(manufacturing expenses allocation) VtnVl`/]  
　　理论成本与应用成本(theory cost and practice cost) ]wm<$+@  
　　辅助生产成本分配(auxiliary production cost allocation) >7,?X_:A-1  
　　期间,费用 $QB/n63  
　　成本控制程序(procedure of cost control) ~6Pv5DKq  
　　成本记录(cost entry, cost recorder cost agenda) 8]j*z n?,  
　　成本计算分批法(job costing method) #bCQEhCy  
　　成本计算分步法 5u=>~yK+  
　　直接人工成本差异(direct labor variance) _{&bmE  
　　成本控制方法(cost control method)