[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 XUyoZl?  
　　股本 Share capital M:Aik&  
　　已归还投资 Investment returned a:3f>0_t  
　　利润分配-其他转入 Profit appropriation - other transfer in I
^z$0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?hQ ,'M2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0fTEb%z8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]XH}G9X^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zUhJr$N$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *jF VYg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SAEV  "  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends SLze) ?.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HKdR?HM1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]'/ZSy,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }w)`)N
  
　　期初未分配利润 Retained earnings, beginning of the year PNbs7f  
　　资本公积-股本溢价 Capital surplus - share premium !7K-Kqn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FiQx5}MMhu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \#A=twp  
　　资本公积-股权投资准备 Capital surplus - investment reserve -)Y?1w  
　　资本公积-拨款转入 Capital surplus - subsidiary *I}_
B\kY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :tA|g  
　　资本公积-其他 Capital surplus - others CXsi  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y%V|M0 0`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j;k(AM<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A<& :-Zz  
　　盈余公积-储备基金 Surplus reserve - reserve fund j8G>0f)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =/Dp*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (Rc0l;  
　　主营业务收入 Sales ;')T}wuq  
　　主营业务成本 Cost of sales \JLiA>@ @  
　　主营业务税金及附加 Sales tax 0P_Y6w+  
　　营业费用 Operating expenses pw7_j;}l  
　　管理费用 General and administrative expenses !\NKu1ta  
　　财务费用 Financial expenses @
Yq!   
　　投资收益 Investment income _ 5nQe !  
　　其他业务收入 Other operating income swDSV1alMB  
　　营业外收入 Non-operating income +(3PY e\  
　　补贴收入 Subsidy income )pVxp]EI  
　　其他业务支出 Other operating expenses DT=!  
　　营业外支出 Non-operating expenses e< Ee2pGX  
　　所得税 Income tax A*h)p@3t<  
　　直接人工成本差异(direct labor variance) T_} \  
　　直接材料成本差异(direct material variance) !HXdUAKu  
　　在产品计价(work-in-process costing) 7<=7RPWmD  
　　联产品成本计算(joint products costing) k*4?fr  
　　生产成本汇总程序(accumulation process of procluction cost) ]'aGoR  
　　制造费用差异(manufacturing expenses variance) b'N"?W^YQ  
　　实际成本与估计成本(actual cost and estimated cost) NRKAEf_#w  
　　工资费用分配(salary costs allocation) } V4"-;P  
　　成本曲线(cost curve) z^4\?R50yO  
　　农业生产成本(agriculture production cost) |7zm!^t$  
　　原始成本和重置成本(original cost and replacement cost) ]T+.kC M  
　　工程施工成本 dBG]J18  
　　直接成本与间接成本(direct cost and indirect cost) b>%I=H%g  
　　可控成本(controllable cost) KG #|Cq  
　　制造费用分配(manufacturing expenses allocation) ZUyM:$  
　　理论成本与应用成本(theory cost and practice cost) Y54*mn  
　　辅助生产成本分配(auxiliary production cost allocation) U6=m4]~Z  
　　期间,费用 utwh"E&W  
　　成本控制程序(procedure of cost control) ftq~AF  
　　成本记录(cost entry, cost recorder cost agenda) ,Z%!38gGsu  
　　成本计算分批法(job costing method) ji(S ?^  
　　成本计算分步法 >t8eVMMa  
　　直接人工成本差异(direct labor variance) +V|]:{3W  
　　成本控制方法(cost control method)