[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 *<*0".#  
　　股本 Share capital b&lN%+%}  
　　已归还投资 Investment returned 0W T#6D  
　　利润分配-其他转入 Profit appropriation - other transfer in U,Z"G1^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IPl@ DH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6 X@mPj[/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M11"<3]D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <91t`&aWW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `y\*m]:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H+4=|mkQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \8;Qv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R*s* +I  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'oz hz2s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H-eEhI(;O  
　　期初未分配利润 Retained earnings, beginning of the year ! jbEm8bt  
　　资本公积-股本溢价 Capital surplus - share premium uy/y wm/?=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `%-4>jI9-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S5i+vUI8C  
　　资本公积-股权投资准备 Capital surplus - investment reserve r1i $D  
　　资本公积-拨款转入 Capital surplus - subsidiary 1&"-*)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  28nmQ  
　　资本公积-其他 Capital surplus - others ;yF[2P ;
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =2^V gc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Dn~Z SrJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P3'2IzNw  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8AT;8I<K  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund X'cf&>h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K!3{M!B  
　　主营业务收入 Sales G1}~.%J  
　　主营业务成本 Cost of sales ^9&b+u=X  
　　主营业务税金及附加 Sales tax 3c c1EQ9  
　　营业费用 Operating expenses mJ)tHv"7  
　　管理费用 General and administrative expenses o_iEkn  
　　财务费用 Financial expenses YecT 96%  
　　投资收益 Investment income h^}_YaT\  
　　其他业务收入 Other operating income Ci;h  
　　营业外收入 Non-operating income Xo2^N2I  
　　补贴收入 Subsidy income p1+7<Y:  
　　其他业务支出 Other operating expenses q1H=/[a  
　　营业外支出 Non-operating expenses TbOJp  
　　所得税 Income tax m&Lt6_vi  
　　直接人工成本差异(direct labor variance) "37*A<+f  
　　直接材料成本差异(direct material variance) Osnyd+dJY  
　　在产品计价(work-in-process costing) 4[`[mE18.  
　　联产品成本计算(joint products costing) Z;hyi'rPJ  
　　生产成本汇总程序(accumulation process of procluction cost) Ig<}dM.Z[  
　　制造费用差异(manufacturing expenses variance) d!o.ASL{  
　　实际成本与估计成本(actual cost and estimated cost) [M4xZHd#o  
　　工资费用分配(salary costs allocation) l1&5uwu F  
　　成本曲线(cost curve) ~%`EeJwT  
　　农业生产成本(agriculture production cost) cn$5:%IK  
　　原始成本和重置成本(original cost and replacement cost) Zb]/nP1P  
　　工程施工成本 PNf&@  
　　直接成本与间接成本(direct cost and indirect cost) PC|'yAN:  
　　可控成本(controllable cost) lqF>=15  
　　制造费用分配(manufacturing expenses allocation) im=5{PbJ^  
　　理论成本与应用成本(theory cost and practice cost) zt?h^zf}  
　　辅助生产成本分配(auxiliary production cost allocation) ]3}feU+  
　　期间,费用 >;,gGH
 
　　成本控制程序(procedure of cost control) pDGT@qJ  
　　成本记录(cost entry, cost recorder cost agenda) ^\MhT)x  
　　成本计算分批法(job costing method) f3!n$lj  
　　成本计算分步法 TM0b-W (H  
　　直接人工成本差异(direct labor variance) H.:9:I[n  
　　成本控制方法(cost control method)