[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 WQv~<]1JF  
　　股本 Share capital iq5h[  
　　已归还投资 Investment returned ^(N+s?  
　　利润分配-其他转入 Profit appropriation - other transfer in 6[aCjW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mmwwz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BtBy.bR  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f3y_&I+zl  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m1]rLeeEt  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G/ Kz_Y,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /w_Sc{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends lLmVat(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7xwS .|
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^5 F-7R8Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 67 7p9{:  
　　期初未分配利润 Retained earnings, beginning of the year ]o6yU#zn~e  
　　资本公积-股本溢价 Capital surplus - share premium WB6g i2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <C+:hsS=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
-gI uL  
　　资本公积-股权投资准备 Capital surplus - investment reserve .3{S
6#  
　　资本公积-拨款转入 Capital surplus - subsidiary ]=WJ%p1l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3hO`GM  
　　资本公积-其他 Capital surplus - others @`wBe#+\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '3[Ecy#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .{5)$w>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hi,_qlc+  
　　盈余公积-储备基金 Surplus reserve - reserve fund TkWS-=lNH0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund []3xb`<&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^zsCF0  
　　主营业务收入 Sales /:ma}qGy  
　　主营业务成本 Cost of sales %+gze|J  
　　主营业务税金及附加 Sales tax !ye%A&  
　　营业费用 Operating expenses ;L(W'+  
　　管理费用 General and administrative expenses zi-zg Lx  
　　财务费用 Financial expenses F8_pwJUpf-  
　　投资收益 Investment income /y@$|DI1  
　　其他业务收入 Other operating income U+@ yx>!  
　　营业外收入 Non-operating income u$t*jw\fHg  
　　补贴收入 Subsidy income e>nRJH8pK  
　　其他业务支出 Other operating expenses Z>o;Yf[  
　　营业外支出 Non-operating expenses UQ'D-e K  
　　所得税 Income tax Y8 m|f  
　　直接人工成本差异(direct labor variance) CyzvQfpZr  
　　直接材料成本差异(direct material variance) AJt0l|F  
　　在产品计价(work-in-process costing) <~"qz*_  
　　联产品成本计算(joint products costing) (LL4V 3)  
　　生产成本汇总程序(accumulation process of procluction cost) &:akom8  
　　制造费用差异(manufacturing expenses variance) )uwpeq$j7l  
　　实际成本与估计成本(actual cost and estimated cost) T*k K-
@.i  
　　工资费用分配(salary costs allocation) E|6X.Ny]   
　　成本曲线(cost curve) K JPB-  
　　农业生产成本(agriculture production cost) SQ>.P  
　　原始成本和重置成本(original cost and replacement cost) #OJ^[Zi<  
　　工程施工成本 {n$9o
  
　　直接成本与间接成本(direct cost and indirect cost) ll[U-v{  
　　可控成本(controllable cost) +c} fDrr)  
　　制造费用分配(manufacturing expenses allocation) Nf-IDK  
　　理论成本与应用成本(theory cost and practice cost) )w;XicT  
　　辅助生产成本分配(auxiliary production cost allocation) #jA|
04w  
　　期间,费用 ],qG!, V  
　　成本控制程序(procedure of cost control) W zy8  
　　成本记录(cost entry, cost recorder cost agenda) *ubLuC+b  
　　成本计算分批法(job costing method) S@N&W&W#~  
　　成本计算分步法 )3h=V^rm  
　　直接人工成本差异(direct labor variance) ^Bm9yR  
　　成本控制方法(cost control method)