[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 YJvT p~  
　　股本 Share capital gH// TbS  
　　已归还投资 Investment returned $5CY<,f  
　　利润分配-其他转入 Profit appropriation - other transfer in %c/"A8{eb  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vfTG*jG  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !3Z|!JY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `/ReJj&~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jd2Y)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "_@+/Iy.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bK;a V&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I"<
. h'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K}3"K
C  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #I~dv{RX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ul0<Zxv  
　　期初未分配利润 Retained earnings, beginning of the year XTaWd0Y  
　　资本公积-股本溢价 Capital surplus - share premium "57G@NC{n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H08YMP>dc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Pc4cSw#5  
　　资本公积-股权投资准备 Capital surplus - investment reserve "(&`muIc  
　　资本公积-拨款转入 Capital surplus - subsidiary X&oy.Roo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |8{iIvi/  
　　资本公积-其他 Capital surplus - others 7{
F9b0zwk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c O>:n  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5d{Ggg{s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2#M:JgWV  
　　盈余公积-储备基金 Surplus reserve - reserve fund K5rj!*x.o  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }M@Jrq+7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _H<OfAO  
　　主营业务收入 Sales {&qsh9ob  
　　主营业务成本 Cost of sales K2`WcEe  
　　主营业务税金及附加 Sales tax pytfsVM  
　　营业费用 Operating expenses @Hdg-f>y]  
　　管理费用 General and administrative expenses 8vo7~6yy  
　　财务费用 Financial expenses ']e4!  
　　投资收益 Investment income ;OqLNfU3y  
　　其他业务收入 Other operating income @7 HBXP
 
　　营业外收入 Non-operating income BW=6gZ_  
　　补贴收入 Subsidy income b+apNph  
　　其他业务支出 Other operating expenses >Nl~"J|]q  
　　营业外支出 Non-operating expenses k\Tm?^L)  
　　所得税 Income tax *`'%tp"'+  
　　直接人工成本差异(direct labor variance) u`,R0=<
4  
　　直接材料成本差异(direct material variance) 1U9N8{xg9  
　　在产品计价(work-in-process costing) HcS^3^Y  
　　联产品成本计算(joint products costing) jN>UW}?  
　　生产成本汇总程序(accumulation process of procluction cost) x+`3G.  
　　制造费用差异(manufacturing expenses variance) 1RHH<c%2n  
　　实际成本与估计成本(actual cost and estimated cost) "fd=(& M*l  
　　工资费用分配(salary costs allocation) irj}:f;!eF  
　　成本曲线(cost curve) :S6 <v0`Z  
　　农业生产成本(agriculture production cost) BTtYlpN6  
　　原始成本和重置成本(original cost and replacement cost) cty#@?"e  
　　工程施工成本 vGp@YABM  
　　直接成本与间接成本(direct cost and indirect cost) 7B"aFnK;[J  
　　可控成本(controllable cost) R!xc$`N  
　　制造费用分配(manufacturing expenses allocation) `&7
?+s  
　　理论成本与应用成本(theory cost and practice cost) ~2ei+#d!^  
　　辅助生产成本分配(auxiliary production cost allocation) 3PeJPw  
　　期间,费用 4zbV' ]  
　　成本控制程序(procedure of cost control) 0LuY"(LR  
　　成本记录(cost entry, cost recorder cost agenda) 90D.G_45  
　　成本计算分批法(job costing method) 30`H Xv@  
　　成本计算分步法 baGI(Dk  
　　直接人工成本差异(direct labor variance) 7
O :Gi*MA  
　　成本控制方法(cost control method)