[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 zk>h u<_  
　　股本 Share capital `fW{yb  
　　已归还投资 Investment returned o'qm82* =  
　　利润分配-其他转入 Profit appropriation - other transfer in c#\-%h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |%ZpatZA5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /PC`0/b  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1VfSSO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6ojo##j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6q%ed UED  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EUwQIA2c8N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,h!X k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )vHi| ~(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Vj!WaN_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c)3O/`  
　　期初未分配利润 Retained earnings, beginning of the year .3g&9WvN!Z  
　　资本公积-股本溢价 Capital surplus - share premium \GHOg. P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;c)! @GoA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation fq Y1ggL  
　　资本公积-股权投资准备 Capital surplus - investment reserve WEVl9]b'e+  
　　资本公积-拨款转入 Capital surplus - subsidiary lO&cCV;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'rx?hL3VW  
　　资本公积-其他 Capital surplus - others GYqJ!,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BkT-m'I?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9cOx@c+/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5bBCpNa  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1NGyaI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s]bPV,"p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment y
fq>,  
　　主营业务收入 Sales {]M>Y%j48  
　　主营业务成本 Cost of sales B"[{]GP BY  
　　主营业务税金及附加 Sales tax Nu+wL>t  
　　营业费用 Operating expenses 1(pjVz&  
　　管理费用 General and administrative expenses (j=DD6fC  
　　财务费用 Financial expenses .Qk{5=l6P  
　　投资收益 Investment income 'Q`C[*c  
　　其他业务收入 Other operating income  VIYV92[  
　　营业外收入 Non-operating income acP ;(t  
　　补贴收入 Subsidy income " GLYyC  
　　其他业务支出 Other operating expenses UKYupLu5  
　　营业外支出 Non-operating expenses gA:[3J,[;  
　　所得税 Income tax 1 mHk =J~  
　　直接人工成本差异(direct labor variance) 5U;nhDmM  
　　直接材料成本差异(direct material variance) 54wM8'+  
　　在产品计价(work-in-process costing) )"-fHW+fy  
　　联产品成本计算(joint products costing) q]+)c2M  
　　生产成本汇总程序(accumulation process of procluction cost) N&N 82OG  
　　制造费用差异(manufacturing expenses variance) y&3T Q]f\  
　　实际成本与估计成本(actual cost and estimated cost) :H3(w|T/  
　　工资费用分配(salary costs allocation) .h!9wGi`  
　　成本曲线(cost curve) gDj_KKd  
　　农业生产成本(agriculture production cost) H8<m9zDvl  
　　原始成本和重置成本(original cost and replacement cost) z0;9SZ9  
　　工程施工成本 ,0.|P`|w  
　　直接成本与间接成本(direct cost and indirect cost) iBS0rT_  
　　可控成本(controllable cost) `~|DoSi^d  
　　制造费用分配(manufacturing expenses allocation) -Y2 &A$cM  
　　理论成本与应用成本(theory cost and practice cost) -sx-7LKi  
　　辅助生产成本分配(auxiliary production cost allocation) [[&)cbv  
　　期间,费用 F*X%N_n  
　　成本控制程序(procedure of cost control) X-v~o/r7  
　　成本记录(cost entry, cost recorder cost agenda) bWUS9WT  
　　成本计算分批法(job costing method) #B\B(y  
　　成本计算分步法 9
yDFHz w  
　　直接人工成本差异(direct labor variance) ,NDxFy;d  
　　成本控制方法(cost control method)