[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 Wg0g/  
　　股本 Share capital GbA.UM~  
　　已归还投资 Investment returned QgD g}\P  
　　利润分配-其他转入 Profit appropriation - other transfer in iNWo"=J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A"l?:?rtw]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
nF4a-H&Fo  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hL;8pE8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Fxqp-}:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *^wB
!{.#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ''^Y>k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rs*Fy@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C?=P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bb`':3%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jhX[fT1m  
　　期初未分配利润 Retained earnings, beginning of the year <ggtjw S  
　　资本公积-股本溢价 Capital surplus - share premium 6uKMCQ=h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -0eq_+oQ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hj$e|arB  
　　资本公积-股权投资准备 Capital surplus - investment reserve U{$1[,f  
　　资本公积-拨款转入 Capital surplus - subsidiary 3 M10f
I?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?@t d  
　　资本公积-其他 Capital surplus - others X3:XTuV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c8M2 ^{O,`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^o@,3__7Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d90Z,nex  
　　盈余公积-储备基金 Surplus reserve - reserve fund zT|)uP*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund maY4g&'f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \U?n+6 7g  
　　主营业务收入 Sales *;U'[H3Q  
　　主营业务成本 Cost of sales +"}=d3E6  
　　主营业务税金及附加 Sales tax }Jh: 8BNuP  
　　营业费用 Operating expenses ]cC[-F[  
　　管理费用 General and administrative expenses y"<))-MH  
　　财务费用 Financial expenses !k(_
PM  
　　投资收益 Investment income CGP3qHrXt  
　　其他业务收入 Other operating income G"59cv8z4R  
　　营业外收入 Non-operating income Af5D>/   
　　补贴收入 Subsidy income =!UR=Hq  
　　其他业务支出 Other operating expenses 0\~Z5k`IT  
　　营业外支出 Non-operating expenses X$\i{p9jw  
　　所得税 Income tax =GBI0&U  
　　直接人工成本差异(direct labor variance) tYqs~B3  
　　直接材料成本差异(direct material variance) BH@)QVs-  
　　在产品计价(work-in-process costing) g3sUl&K  
　　联产品成本计算(joint products costing) C4#rA.nF|  
　　生产成本汇总程序(accumulation process of procluction cost) u@P[Vb   
　　制造费用差异(manufacturing expenses variance) SL&hJs4c'  
　　实际成本与估计成本(actual cost and estimated cost) n*'<uKpM  
　　工资费用分配(salary costs allocation) %=<IGce  
　　成本曲线(cost curve) !epgTN  
　　农业生产成本(agriculture production cost)  o{kbc5_  
　　原始成本和重置成本(original cost and replacement cost) "SoHt]%#  
　　工程施工成本 FNQX7O52  
　　直接成本与间接成本(direct cost and indirect cost) desThnTw  
　　可控成本(controllable cost) +wk`;0sA  
　　制造费用分配(manufacturing expenses allocation) q xJQPz  
　　理论成本与应用成本(theory cost and practice cost) u%dKig  
　　辅助生产成本分配(auxiliary production cost allocation) Ekm7 )d$  
　　期间,费用 nCvPB/-  
　　成本控制程序(procedure of cost control) YEx)"t8E  
　　成本记录(cost entry, cost recorder cost agenda) 5;TuVU.8Q  
　　成本计算分批法(job costing method) geefnb  
　　成本计算分步法 Lx U={Y0  
　　直接人工成本差异(direct labor variance) tAFti+Qb  
　　成本控制方法(cost control method)