[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 V f(n  
　　股本 Share capital X=JAyxY  
　　已归还投资 Investment returned Fi+,omB&  
　　利润分配-其他转入 Profit appropriation - other transfer in 3SOrM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [rhK2fr:i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Lb2/ Te*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund C2J@]&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DJNM=v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xSjs+Y;Mu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 79M`?xm  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends JG'&anbm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dC">AW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gHU0Pr9'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tpKQ$)ed  
　　期初未分配利润 Retained earnings, beginning of the year MXY!N/  
　　资本公积-股本溢价 Capital surplus - share premium }e,*'mCC*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
T:udw  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A Rjox`  
　　资本公积-股权投资准备 Capital surplus - investment reserve )$FwB6^  
　　资本公积-拨款转入 Capital surplus - subsidiary <ZeZq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oVnHbvP1X  
　　资本公积-其他 Capital surplus - others /vFdhh  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5CM]-qbf@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SL%lY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9uY$@7qH  
　　盈余公积-储备基金 Surplus reserve - reserve fund ZCkwK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,tOc+3Qz$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q?M mkh)g  
　　主营业务收入 Sales sMb+4{W&6  
　　主营业务成本 Cost of sales S 5nri(m  
　　主营业务税金及附加 Sales tax ^G(+sb[t  
　　营业费用 Operating expenses {UEZ:a  
　　管理费用 General and administrative expenses N%QVkuCbM  
　　财务费用 Financial expenses qznd'^[  
　　投资收益 Investment income Aj2yAg  
　　其他业务收入 Other operating income lV<j?I~?Q  
　　营业外收入 Non-operating income >c8EgSZJ  
　　补贴收入 Subsidy income 9m_Hm')VG  
　　其他业务支出 Other operating expenses SNf*2~uq)  
　　营业外支出 Non-operating expenses Tk0Senq,  
　　所得税 Income tax 25`6V>\  
　　直接人工成本差异(direct labor variance) Y-c_ 2 )  
　　直接材料成本差异(direct material variance) p\/;^c`7  
　　在产品计价(work-in-process costing) '${xZrzmt  
　　联产品成本计算(joint products costing) IqmoWn3  
　　生产成本汇总程序(accumulation process of procluction cost) &]HY:   
　　制造费用差异(manufacturing expenses variance) D7b] ;Nf\  
　　实际成本与估计成本(actual cost and estimated cost) x AR9* <-  
　　工资费用分配(salary costs allocation) o8ADAU"  
　　成本曲线(cost curve) } Z}4_/E  
　　农业生产成本(agriculture production cost) H rQft1~N  
　　原始成本和重置成本(original cost and replacement cost) 2=xjgK  
　　工程施工成本 wloQk(T<W  
　　直接成本与间接成本(direct cost and indirect cost) *H,vqs\}y  
　　可控成本(controllable cost) Ucz`^}+  
　　制造费用分配(manufacturing expenses allocation) 2AI~Jm#  
　　理论成本与应用成本(theory cost and practice cost) a-7T  
　　辅助生产成本分配(auxiliary production cost allocation) '}NQ`\k  
　　期间,费用 3)+
}2  
　　成本控制程序(procedure of cost control) =;^#5dpt$  
　　成本记录(cost entry, cost recorder cost agenda) ^iaG>rvA  
　　成本计算分批法(job costing method) 8!{F6DG  
　　成本计算分步法 0SLS;s.GX  
　　直接人工成本差异(direct labor variance) Mk@%Wuxg2  
　　成本控制方法(cost control method)