[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 xiuAW  
　　股本 Share capital @=q,,t$r  
　　已归还投资 Investment returned lob{{AB,!  
　　利润分配-其他转入 Profit appropriation - other transfer in LyO,]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JCZ"#8M3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R?!xO-^t  
　　利润分配-提取储备基金 Profit appropriation - reserve fund j$<uE{c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J;4x-R$W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FDM
& rQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }c(".v#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =SPuOy8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C-4NiXa  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BUB#\v#a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QIQ }ia  
　　期初未分配利润 Retained earnings, beginning of the year |j53'>N[  
　　资本公积-股本溢价 Capital surplus - share premium r1&b#r>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K}ACZT)Wp  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =0 W`tx  
　　资本公积-股权投资准备 Capital surplus - investment reserve uP/PVoKQ  
　　资本公积-拨款转入 Capital surplus - subsidiary ?F'gh4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation CZyOAoc<  
　　资本公积-其他 Capital surplus - others ;V]EF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D7cOEL<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l4u@0;6P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IQ[?ej3W  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]z`Y'wSxd  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !PUbaF-.6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R< @o]p  
　　主营业务收入 Sales ]X~;?>#:p  
　　主营业务成本 Cost of sales Icf 4OAx  
　　主营业务税金及附加 Sales tax bHE'R!*  
　　营业费用 Operating expenses c7T9kV8hS  
　　管理费用 General and administrative expenses ?PORPv#
 
　　财务费用 Financial expenses <cG .V|B  
　　投资收益 Investment income SvC|"-[mJ  
　　其他业务收入 Other operating income g/,fjM_  
　　营业外收入 Non-operating income <e"O`*ZJ  
　　补贴收入 Subsidy income Kd^{~Wlz&z  
　　其他业务支出 Other operating expenses B%!z7AT  
　　营业外支出 Non-operating expenses B;tU+36nM  
　　所得税 Income tax Rro|P_  
　　直接人工成本差异(direct labor variance) RbX!^v<0f6  
　　直接材料成本差异(direct material variance) f'aQ T  
　　在产品计价(work-in-process costing) iJ_`ZM.w  
　　联产品成本计算(joint products costing) f%9EZ+OP  
　　生产成本汇总程序(accumulation process of procluction cost) x][vd^iW  
　　制造费用差异(manufacturing expenses variance) n's3!HQY[  
　　实际成本与估计成本(actual cost and estimated cost) k+S+: 5  
　　工资费用分配(salary costs allocation) I7b(fc-r  
　　成本曲线(cost curve) '8>h4s4  
　　农业生产成本(agriculture production cost) j-|YE?AA  
　　原始成本和重置成本(original cost and replacement cost) {H s""/sb  
　　工程施工成本 ' TpW-r:  
　　直接成本与间接成本(direct cost and indirect cost) 3n9$qr='  
　　可控成本(controllable cost) .CFaBwj  
　　制造费用分配(manufacturing expenses allocation) 4S|! iOY  
　　理论成本与应用成本(theory cost and practice cost) Im%|9g;P  
　　辅助生产成本分配(auxiliary production cost allocation) 8[
5%l7's  
　　期间,费用 +aRjJ/*  
　　成本控制程序(procedure of cost control) *>%34m93  
　　成本记录(cost entry, cost recorder cost agenda) =BJ/ZM  
　　成本计算分批法(job costing method) T.="a2iS2  
　　成本计算分步法 =Run  
　　直接人工成本差异(direct labor variance) ?TLEZlB2"  
　　成本控制方法(cost control method)