[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 lH#u  
　　股本 Share capital Kw-gojZ  
　　已归还投资 Investment returned os,* 3WO  
　　利润分配-其他转入 Profit appropriation - other transfer in UADFnwR[R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iEd\6EZ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *;1,5L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund NYE`Kin-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %JXE5l+pJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (0j}-iaQEZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {kp
"nl$<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u\ #"L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QcgRAo+u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )T';qm0w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -}=i 04^  
　　期初未分配利润 Retained earnings, beginning of the year aEM%R<e  
　　资本公积-股本溢价 Capital surplus - share premium 'h/CoTk@,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K&nE_.kbl  
　　资本公积-接受现金捐赠 Capital surplus - cash donation r
YogW!  
　　资本公积-股权投资准备 Capital surplus - investment reserve UF?H>Y&  
　　资本公积-拨款转入 Capital surplus - subsidiary d\p, 2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H$@`,{M629  
　　资本公积-其他 Capital surplus - others >SML"+>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |K6REkzr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4#ug]X4Y')  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }R1
< 0~g  
　　盈余公积-储备基金 Surplus reserve - reserve fund vI2^tX9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0uWR<,]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &=#[(vl  
　　主营业务收入 Sales X*&[u7No  
　　主营业务成本 Cost of sales S'A> 2>  
　　主营业务税金及附加 Sales tax ]vgB4~4#LP  
　　营业费用 Operating expenses q[HTnx  
　　管理费用 General and administrative expenses vY%d  
　　财务费用 Financial expenses 
.z 6fv  
　　投资收益 Investment income j<u@j+V  
　　其他业务收入 Other operating income . C&ktU4  
　　营业外收入 Non-operating income Kz>3 ic$I  
　　补贴收入 Subsidy income 6b+b/>G0  
　　其他业务支出 Other operating expenses *$p2*%7Ne  
　　营业外支出 Non-operating expenses y9_K, g  
　　所得税 Income tax
U4gF(Q  
　　直接人工成本差异(direct labor variance) @c<3b2  
　　直接材料成本差异(direct material variance) RnhL< Ywu  
　　在产品计价(work-in-process costing) pcYG~pZ9  
　　联产品成本计算(joint products costing) !'mq ?C=  
　　生产成本汇总程序(accumulation process of procluction cost) wW#}:59}  
　　制造费用差异(manufacturing expenses variance) oN{Z+T :  
　　实际成本与估计成本(actual cost and estimated cost) _h X]%  
　　工资费用分配(salary costs allocation) Z0o~+Ct$  
　　成本曲线(cost curve) |_`E1Y}}  
　　农业生产成本(agriculture production cost) lD"(MQV@0  
　　原始成本和重置成本(original cost and replacement cost) U}MXT<6  
　　工程施工成本 f2^r[kPX"  
　　直接成本与间接成本(direct cost and indirect cost) Ys,{8Y,7  
　　可控成本(controllable cost) /RHo1  
　　制造费用分配(manufacturing expenses allocation) 7qj9&bEy  
　　理论成本与应用成本(theory cost and practice cost) IG|X!l  
　　辅助生产成本分配(auxiliary production cost allocation) F'B8v3  
　　期间,费用 F{eU";D  
　　成本控制程序(procedure of cost control) ZJwrLV  
　　成本记录(cost entry, cost recorder cost agenda) ,!dh2xNH
^  
　　成本计算分批法(job costing method) } p&&_?  
　　成本计算分步法 %kB8'a3  
　　直接人工成本差异(direct labor variance) ^go7_y  
　　成本控制方法(cost control method)