[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 +zg3/C4 S  
　　股本 Share capital ROr|n]aJj  
　　已归还投资 Investment returned Kgw,]E&7  
　　利润分配-其他转入 Profit appropriation - other transfer in %BwvA_T'Q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S}3?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ._[uSBR'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ew
)1O9f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4*&2D-8<K  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y`*
h#{|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |/X+2K}3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s^"*]9B"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -KL5sK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _Wtwh0[r*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ou] !@s  
　　期初未分配利润 Retained earnings, beginning of the year {Rz(0oD\  
　　资本公积-股本溢价 Capital surplus - share premium @M*oq2U;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $ vBFs]h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BC)1FxsGf  
　　资本公积-股权投资准备 Capital surplus - investment reserve pG^>y0  
　　资本公积-拨款转入 Capital surplus - subsidiary QKIg5I-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @Yw>s9X  
　　资本公积-其他 Capital surplus - others 6Zx)L|B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6SF29[&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GGU>={D)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /[I#3|  
　　盈余公积-储备基金 Surplus reserve - reserve fund !>?*gc.<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y?V.O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3~\,VO''  
　　主营业务收入 Sales 5i-VnG  
　　主营业务成本 Cost of sales /pWKV>tjj  
　　主营业务税金及附加 Sales tax 7 &iav2q  
　　营业费用 Operating expenses GE*%I1?]  
　　管理费用 General and administrative expenses  ^+wA,r.  
　　财务费用 Financial expenses r<[G~n  
　　投资收益 Investment income Tq,dlDDOR  
　　其他业务收入 Other operating income ap<r)<u  
　　营业外收入 Non-operating income =C- b#4Q  
　　补贴收入 Subsidy income '3=@UBs  
　　其他业务支出 Other operating expenses v$Xoxp  
　　营业外支出 Non-operating expenses c 6cB {/g  
　　所得税 Income tax 9z+ZFIf7d  
　　直接人工成本差异(direct labor variance) ojx2[a\  
　　直接材料成本差异(direct material variance) y9~:[jB  
　　在产品计价(work-in-process costing) oml^f~pm  
　　联产品成本计算(joint products costing) >J_(~{-sNG  
　　生产成本汇总程序(accumulation process of procluction cost) ! 8|?0>3)  
　　制造费用差异(manufacturing expenses variance) xk7VuS*  
　　实际成本与估计成本(actual cost and estimated cost) GO3KKuQ=  
　　工资费用分配(salary costs allocation) $lg{J$ h8  
　　成本曲线(cost curve) j /F:j5O*  
　　农业生产成本(agriculture production cost) HHL7z,%f  
　　原始成本和重置成本(original cost and replacement cost) J;N\q  
　　工程施工成本 <=!FB8 .  
　　直接成本与间接成本(direct cost and indirect cost) K.Y.K$NjP{  
　　可控成本(controllable cost) QsBC[7<jd-  
　　制造费用分配(manufacturing expenses allocation) Bo; { QoB  
　　理论成本与应用成本(theory cost and practice cost) #i=m%>zjN  
　　辅助生产成本分配(auxiliary production cost allocation) 'u9y\vUy  
　　期间,费用 $mxl&Qr>Q;  
　　成本控制程序(procedure of cost control) jd.w7.8  
　　成本记录(cost entry, cost recorder cost agenda) _QneaPm%  
　　成本计算分批法(job costing method) XHm6K1mGZ  
　　成本计算分步法 
hVNT  
　　直接人工成本差异(direct labor variance) l6N"{iXU  
　　成本控制方法(cost control method)