[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 ^ _JD 7-g  
　　股本 Share capital 3ik   
　　已归还投资 Investment returned {*H&NI  
　　利润分配-其他转入 Profit appropriation - other transfer in T#^   
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IC+Z C   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w!)B\l^+c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cTmo
z.0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %y33evX/B  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &R/)#NAp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T[s_w-<7$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >z6(fM`i  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .MuS"R{y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <3z]d?u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xBd#  
　　期初未分配利润 Retained earnings, beginning of the year <OF7:f  
　　资本公积-股本溢价 Capital surplus - share premium  W-@A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;A~S){  
　　资本公积-接受现金捐赠 Capital surplus - cash donation pt;E~_  
　　资本公积-股权投资准备 Capital surplus - investment reserve _n_lO8mK  
　　资本公积-拨款转入 Capital surplus - subsidiary qSj2=dlW  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?:Y{c#w>  
　　资本公积-其他 Capital surplus - others d<. hkNN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q2 D2:0^2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *. l,_68  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?hvPPEJf  
　　盈余公积-储备基金 Surplus reserve - reserve fund n'0^l?V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5+b[-Daz  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {gluK#Qm  
　　主营业务收入 Sales i4 KW  
　　主营业务成本 Cost of sales < i*v  
　　主营业务税金及附加 Sales tax ex7zg!  
　　营业费用 Operating expenses U?JZ23>bbw  
　　管理费用 General and administrative expenses  @ jO3+  
　　财务费用 Financial expenses S*],18z?  
　　投资收益 Investment income _)Q)tOW  
　　其他业务收入 Other operating income w"$CV@AJ  
　　营业外收入 Non-operating income
Y$!K<c k  
　　补贴收入 Subsidy income 0/S|P1!b  
　　其他业务支出 Other operating expenses mJRvC%  
　　营业外支出 Non-operating expenses Ojq>4=Z\  
　　所得税 Income tax mv%fX2.  
　　直接人工成本差异(direct labor variance) !HL7a]PB  
　　直接材料成本差异(direct material variance) @Z~lM5n$8  
　　在产品计价(work-in-process costing) EP&iG%(k  
　　联产品成本计算(joint products costing) |{+D65R  
　　生产成本汇总程序(accumulation process of procluction cost) ?`Qw=8]`  
　　制造费用差异(manufacturing expenses variance) 8s pGDg\g  
　　实际成本与估计成本(actual cost and estimated cost) !!4_x  
　　工资费用分配(salary costs allocation) ] o tjoM  
　　成本曲线(cost curve) z$oA6qB)  
　　农业生产成本(agriculture production cost) 6+BR5Nr  
　　原始成本和重置成本(original cost and replacement cost) <i"U%Ds(  
　　工程施工成本 V"(S<o  
　　直接成本与间接成本(direct cost and indirect cost) w-};\]I  
　　可控成本(controllable cost) &Qy_= -]  
　　制造费用分配(manufacturing expenses allocation) MFcN.M  
　　理论成本与应用成本(theory cost and practice cost) FOgF'!K  
　　辅助生产成本分配(auxiliary production cost allocation) sXOGI v  
　　期间,费用 mm\Jf  
　　成本控制程序(procedure of cost control) &Eg>[gAIlp  
　　成本记录(cost entry, cost recorder cost agenda) m `~/]QQ  
　　成本计算分批法(job costing method) +[8s 9{1{C  
　　成本计算分步法 RVy8%[Gcq  
　　直接人工成本差异(direct labor variance) RK#e7  
　　成本控制方法(cost control method)