[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 Mq:'-`  
　　股本 Share capital H< Kkj  
　　已归还投资 Investment returned gMBQtPNM  
　　利润分配-其他转入 Profit appropriation - other transfer in =ym  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L>Oy7w)Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "Z2Tc)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |@ Zq
wC=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Bf:tal6 -M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g"]<J&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lIVxW+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .D,?u"fk|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x, Vh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H KiVEg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _TOi [GT  
　　期初未分配利润 Retained earnings, beginning of the year 5+bFy.UW  
　　资本公积-股本溢价 Capital surplus - share premium ?S@R~y0K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q5y q"/=[a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3 "l F  
　　资本公积-股权投资准备 Capital surplus - investment reserve @0ov!9]Rw-  
　　资本公积-拨款转入 Capital surplus - subsidiary 6<s(e_5f  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +t>*l>[  
　　资本公积-其他 Capital surplus - others <,@H;|mZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'EL ||  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "VDk1YX_&l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1]>$5 1Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund [T4 pgt'H  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L8:]`MQ0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hg&w=l  
　　主营业务收入 Sales ]^; b  
　　主营业务成本 Cost of sales ]PlY}VOY  
　　主营业务税金及附加 Sales tax &$m=^   
　　营业费用 Operating expenses i0'Xy>l  
　　管理费用 General and administrative expenses gp$EXJ=  
　　财务费用 Financial expenses ApG'jN  
　　投资收益 Investment income $v:gBlj%"  
　　其他业务收入 Other operating income ?-8y4 Ex  
　　营业外收入 Non-operating income rkfQr9Vc  
　　补贴收入 Subsidy income emv;m/&8  
　　其他业务支出 Other operating expenses C|4
U78f{  
　　营业外支出 Non-operating expenses P?q G  
　　所得税 Income tax hGed/Yr  
　　直接人工成本差异(direct labor variance)  Iys6R?~  
　　直接材料成本差异(direct material variance) M)"]$TM  
　　在产品计价(work-in-process costing) AZxrJ2G  
　　联产品成本计算(joint products costing) 1UW s_|X!  
　　生产成本汇总程序(accumulation process of procluction cost) *MYt:ms  
　　制造费用差异(manufacturing expenses variance) ^e?$ ]JiA!  
　　实际成本与估计成本(actual cost and estimated cost) _x\-!&[p  
　　工资费用分配(salary costs allocation) ?eL='>Ne  
　　成本曲线(cost curve) U_x0KIm  
　　农业生产成本(agriculture production cost) /B,B4JI)/  
　　原始成本和重置成本(original cost and replacement cost) # #k #q=4  
　　工程施工成本 M'cJ)-G  
　　直接成本与间接成本(direct cost and indirect cost) _YH<YOrMh  
　　可控成本(controllable cost) c8# T:HM|`  
　　制造费用分配(manufacturing expenses allocation) FNz84qVIx'  
　　理论成本与应用成本(theory cost and practice cost) *>e~_{F  
　　辅助生产成本分配(auxiliary production cost allocation) 6Cl+KcJH  
　　期间,费用 ljup#:n  
　　成本控制程序(procedure of cost control) =cdh'"XN  
　　成本记录(cost entry, cost recorder cost agenda) M MAA
Ho  
　　成本计算分批法(job costing method) DH\wD
Q  
　　成本计算分步法 W *YW6  
　　直接人工成本差异(direct labor variance) 5R,la\!bQ  
　　成本控制方法(cost control method)