[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 T&T/C@z'R  
　　股本 Share capital /!}'t  
　　已归还投资 Investment returned v{i7h|e  
　　利润分配-其他转入 Profit appropriation - other transfer in Mfk2mIy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e&MC|US=\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _8}QlT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p\C%%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H4OhIxK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mD:IO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &2-L.Xb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4E8JT#&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?Y:x[pOe  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UgB'[@McS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AeIrr*~]B  
　　期初未分配利润 Retained earnings, beginning of the year _46X%k  
　　资本公积-股本溢价 Capital surplus - share premium RUCPV[{b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (nW67YTr  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w(L>#?  
　　资本公积-股权投资准备 Capital surplus - investment reserve *xf._~E  
　　资本公积-拨款转入 Capital surplus - subsidiary %puLr'Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V&soN:HS  
　　资本公积-其他 Capital surplus - others H?}[r)|(3i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V~G Wl1#7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J
68j=`Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %2'A pp  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9/SXs0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n[Zz]IO,g  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^^i6|l1  
　　主营业务收入 Sales |vte=)%  
　　主营业务成本 Cost of sales lcON+j  
　　主营业务税金及附加 Sales tax rOW-0B+N  
　　营业费用 Operating expenses JB</euyV  
　　管理费用 General and administrative expenses 0.r4f'vk  
　　财务费用 Financial expenses z eP}tzQO  
　　投资收益 Investment income L?_7bXoD
 
　　其他业务收入 Other operating income s#h8%['  
　　营业外收入 Non-operating income k&#a\OJ7u  
　　补贴收入 Subsidy income X.O
Na_  
　　其他业务支出 Other operating expenses NT%W;)6m9  
　　营业外支出 Non-operating expenses < `qRA]  
　　所得税 Income tax K\[!SXg@  
　　直接人工成本差异(direct labor variance) 6{x,*[v  
　　直接材料成本差异(direct material variance) 8, ?v?uE  
　　在产品计价(work-in-process costing) xy+QbDT  
　　联产品成本计算(joint products costing) h9$ Fx  
　　生产成本汇总程序(accumulation process of procluction cost) ?%Rw(E  
　　制造费用差异(manufacturing expenses variance) |{g+Y  
　　实际成本与估计成本(actual cost and estimated cost) E}Ci QUx  
　　工资费用分配(salary costs allocation) E< 4l#Z<  
　　成本曲线(cost curve) qZ@0]"h  
　　农业生产成本(agriculture production cost) A]`El8_t"  
　　原始成本和重置成本(original cost and replacement cost) aYL|@R5; e  
　　工程施工成本 Fhq9D{TeY,  
　　直接成本与间接成本(direct cost and indirect cost) 0YH+B
 
　　可控成本(controllable cost) ,~ ?'Ef80  
　　制造费用分配(manufacturing expenses allocation) ]"AyAkT(  
　　理论成本与应用成本(theory cost and practice cost) F}J-gZl  
　　辅助生产成本分配(auxiliary production cost allocation) {-9jm% N  
　　期间,费用 nU+tM~C%a  
　　成本控制程序(procedure of cost control) RVtQ20e";r  
　　成本记录(cost entry, cost recorder cost agenda) HLQ"?OFlz  
　　成本计算分批法(job costing method) 2^~<("+w  
　　成本计算分步法 |1Dc!V'?"  
　　直接人工成本差异(direct labor variance) M|T4~Q U&  
　　成本控制方法(cost control method)