[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 hxGo~<. :  
　　股本 Share capital h5[.G!  
　　已归还投资 Investment returned  FOqD  
　　利润分配-其他转入 Profit appropriation - other transfer in  3;Tsjv}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qq\hD@Z|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wT :mfS09N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^ 0/!:*?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [8[`V)b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ),0Ea~LB4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5~"m$/yE  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D* 8oFJub  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0|?DA12Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "=0JYh)%_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gn[h:+H
&  
　　期初未分配利润 Retained earnings, beginning of the year T7*p !0  
　　资本公积-股本溢价 Capital surplus - share premium JwUz4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8HdjZ!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _Tf0L<A'R  
　　资本公积-股权投资准备 Capital surplus - investment reserve WQHlf0]  
　　资本公积-拨款转入 Capital surplus - subsidiary $HV`bJ5!L*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9>d~g
!u=  
　　资本公积-其他 Capital surplus - others q)]S:$?BT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hle@= e/n  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _u;34H&/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8uB6C0,6?  
　　盈余公积-储备基金 Surplus reserve - reserve fund <:~'s]`zf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @FuX^Q.[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )eBCO~HS  
　　主营业务收入 Sales MG$Df$R  
　　主营业务成本 Cost of sales lAx8m't}6  
　　主营业务税金及附加 Sales tax h>n<5{zqM  
　　营业费用 Operating expenses R<ZyP~  
　　管理费用 General and administrative expenses -)E6{  
　　财务费用 Financial expenses PJ'@!jx  
　　投资收益 Investment income yzz(<s:o/  
　　其他业务收入 Other operating income pg4j PuCM  
　　营业外收入 Non-operating income (M,*R v  
　　补贴收入 Subsidy income "@&I*1&  
　　其他业务支出 Other operating expenses y-vBC3  
　　营业外支出 Non-operating expenses .T7S1C $HP  
　　所得税 Income tax ](^BQc  
　　直接人工成本差异(direct labor variance) .4,l0Nn`W  
　　直接材料成本差异(direct material variance) gOn^}%4.I  
　　在产品计价(work-in-process costing) @ {8xL  
　　联产品成本计算(joint products costing) \@*D;- b  
　　生产成本汇总程序(accumulation process of procluction cost) YXTd^M~@D  
　　制造费用差异(manufacturing expenses variance)  oz\r0:  
　　实际成本与估计成本(actual cost and estimated cost) .KE2sodq  
　　工资费用分配(salary costs allocation) ziD+% -  
　　成本曲线(cost curve) Rm=[Sj84  
　　农业生产成本(agriculture production cost) G+jcR; s  
　　原始成本和重置成本(original cost and replacement cost) 2(NN QU@Uz  
　　工程施工成本  ?r(Bu  
　　直接成本与间接成本(direct cost and indirect cost) yyuf  
　　可控成本(controllable cost) *Duxabo?  
　　制造费用分配(manufacturing expenses allocation) qvN 5[rb  
　　理论成本与应用成本(theory cost and practice cost) "z ;ky8  
　　辅助生产成本分配(auxiliary production cost allocation) 8J+:5b_?  
　　期间,费用 *qL"&h5W  
　　成本控制程序(procedure of cost control) )Xd2qbi  
　　成本记录(cost entry, cost recorder cost agenda) mX QVL.P\  
　　成本计算分批法(job costing method) -hpMd/F
 
　　成本计算分步法 >[TJ-%V>oR  
　　直接人工成本差异(direct labor variance) M9dUo7  
　　成本控制方法(cost control method)