[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 #G</RYM~m  
　　股本 Share capital R _#x  
　　已归还投资 Investment returned JQ5E;8J>  
　　利润分配-其他转入 Profit appropriation - other transfer in i.QS(gM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EPEy60Rx5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X`-7: !+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t:MeSO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }XmrfegF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Eb 8vnB#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >"LHr&;m&h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #vwK6'z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T cW-pY<N  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5ynBVrYf  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !VLk|6mn  
　　期初未分配利润 Retained earnings, beginning of the year irjOGn  
　　资本公积-股本溢价 Capital surplus - share premium }kJfTsFS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]~a;tF>Fw  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2@TgeV0Y[  
　　资本公积-股权投资准备 Capital surplus - investment reserve W=E+/ZvPt  
　　资本公积-拨款转入 Capital surplus - subsidiary rcq^mPdQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Iax-~{B3AY  
　　资本公积-其他 Capital surplus - others #@pgB:~lB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve " V[=U13  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve BZJ\tPSR  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -|z ]I r  
　　盈余公积-储备基金 Surplus reserve - reserve fund fL xGaOT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w!/\dqjv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0B}O&DC%|  
　　主营业务收入 Sales
n>t&l8g%g  
　　主营业务成本 Cost of sales BE0Ov{'  
　　主营业务税金及附加 Sales tax PpXzWWU":  
　　营业费用 Operating expenses 7pllzy  
　　管理费用 General and administrative expenses uez"{_I  
　　财务费用 Financial expenses XAb%V'  
　　投资收益 Investment income PL/g@a^tY  
　　其他业务收入 Other operating income z6IOVQ*r  
　　营业外收入 Non-operating income .j et0w  
　　补贴收入 Subsidy income !+UU[uM  
　　其他业务支出 Other operating expenses t4;eabZK  
　　营业外支出 Non-operating expenses nrBpq  
　　所得税 Income tax [c^!;YBp)  
　　直接人工成本差异(direct labor variance) XC(:O(jdA2  
　　直接材料成本差异(direct material variance) 
MZ2/ks  
　　在产品计价(work-in-process costing) \T'.b93~B  
　　联产品成本计算(joint products costing) 7$"A2x  
　　生产成本汇总程序(accumulation process of procluction cost) ]iU8n (5f  
　　制造费用差异(manufacturing expenses variance) /M :7  
　　实际成本与估计成本(actual cost and estimated cost) &6feR#~A  
　　工资费用分配(salary costs allocation)
kk`K)PESi  
　　成本曲线(cost curve) !1b}M/Wx  
　　农业生产成本(agriculture production cost) =,BDd$e  
　　原始成本和重置成本(original cost and replacement cost) 58Sq B  
　　工程施工成本 u1}/SlCp  
　　直接成本与间接成本(direct cost and indirect cost) 40e(p/Qka  
　　可控成本(controllable cost) 'iM#iA8  
　　制造费用分配(manufacturing expenses allocation) %nS(>X<B  
　　理论成本与应用成本(theory cost and practice cost) C6?({ QB@  
　　辅助生产成本分配(auxiliary production cost allocation) f7lt|.p  
　　期间,费用 QGCg~TV;  
　　成本控制程序(procedure of cost control) > `1K0?_  
　　成本记录(cost entry, cost recorder cost agenda) +P &S0/  
　　成本计算分批法(job costing method) m >Rdsn~l  
　　成本计算分步法 A=Y A#0  
　　直接人工成本差异(direct labor variance) U#iGR5&^3  
　　成本控制方法(cost control method)