[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 l
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　　股本 Share capital WRyL pTr-  
　　已归还投资 Investment returned B vc=gW  
　　利润分配-其他转入 Profit appropriation - other transfer in bn35f<+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zOdK B2_J7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )M 0O=Cl1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9(WC#-,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |Z
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　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )}!'VIe^!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :nUsC+oBS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]:s|.C%qI  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E;H(jVZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \k_3IP?o=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &7&*A s  
　　期初未分配利润 Retained earnings, beginning of the year z:5ROlk0  
　　资本公积-股本溢价 Capital surplus - share premium *,*qv^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
ew$Z5N:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Dys"|,F  
　　资本公积-股权投资准备 Capital surplus - investment reserve pe})A  
　　资本公积-拨款转入 Capital surplus - subsidiary Qu_T&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8v 1%H8  
　　资本公积-其他 Capital surplus - others [i1D~rCcn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;i:wY&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vP?S0>gh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i%8&g2  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1I_q3{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund h_yR$H&tX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {fv8S;|u  
　　主营业务收入 Sales zEfD{I  
　　主营业务成本 Cost of sales >L`mF_WG  
　　主营业务税金及附加 Sales tax nV*sdSt  
　　营业费用 Operating expenses \#,#_  
　　管理费用 General and administrative expenses L0  2~FT  
　　财务费用 Financial expenses /exl9Ilt]  
　　投资收益 Investment income d<? :Q  
　　其他业务收入 Other operating income "]Dzc[Vp  
　　营业外收入 Non-operating income NV4W2thYo  
　　补贴收入 Subsidy income G5J ZB7C  
　　其他业务支出 Other operating expenses m(:qZW  
　　营业外支出 Non-operating expenses IFofFXv_  
　　所得税 Income tax F)ld@Ydk=  
　　直接人工成本差异(direct labor variance) L6=RD<~C  
　　直接材料成本差异(direct material variance) u>6/_^iq  
　　在产品计价(work-in-process costing) Q8cPKDB  
　　联产品成本计算(joint products costing) an[~%vxw}  
　　生产成本汇总程序(accumulation process of procluction cost) uN3J)@;_  
　　制造费用差异(manufacturing expenses variance) nvVsO>2{ o  
　　实际成本与估计成本(actual cost and estimated cost) ?Hxgx  
　　工资费用分配(salary costs allocation) HCkqh4  
　　成本曲线(cost curve) L)Ar{*xC  
　　农业生产成本(agriculture production cost) @M^QhHs  
　　原始成本和重置成本(original cost and replacement cost) Sc3M#qm_  
　　工程施工成本 ]mo<qWRc>p  
　　直接成本与间接成本(direct cost and indirect cost) @SG"t,5s  
　　可控成本(controllable cost) T8TsKjqOZ  
　　制造费用分配(manufacturing expenses allocation) <?Izfl6  
　　理论成本与应用成本(theory cost and practice cost) oe|<xWu  
　　辅助生产成本分配(auxiliary production cost allocation) Ny7=-]N4{"  
　　期间,费用 Yf)|ws?!  
　　成本控制程序(procedure of cost control) SSbK[aR  
　　成本记录(cost entry, cost recorder cost agenda) gs8@b5 RSb  
　　成本计算分批法(job costing method) y"L`bl A9}  
　　成本计算分步法 9OT4jAm  
　　直接人工成本差异(direct labor variance) ":^ NLBm>5  
　　成本控制方法(cost control method)