[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 25e*W>SLw  
　　股本 Share capital IXjFK  
　　已归还投资 Investment returned 0Pfj D  
　　利润分配-其他转入 Profit appropriation - other transfer in ;U+4!N  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l(&3s:Ud  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &6ymGo  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2H
A-q),6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m |Isi  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0v7#vZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #bI,;]T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z5x&P_.x[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,|5|aVfh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g=G>4Ua3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :V,agAMn  
　　期初未分配利润 Retained earnings, beginning of the year /x2-$a:<  
　　资本公积-股本溢价 Capital surplus - share premium YK xkO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !TNp|U!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation AW{"9f4  
　　资本公积-股权投资准备 Capital surplus - investment reserve G5M
oIC  
　　资本公积-拨款转入 Capital surplus - subsidiary =()Vrk|uK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }4Q~<2  
　　资本公积-其他 Capital surplus - others {C>E*qp}f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B3AWJ1o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CjRU3 (Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7~zd % o  
　　盈余公积-储备基金 Surplus reserve - reserve fund +8xC%eE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }dv$^4 *n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +aY]?]  
　　主营业务收入 Sales d76nyQKK  
　　主营业务成本 Cost of sales u; ]4ydp  
　　主营业务税金及附加 Sales tax ` x|=vu-  
　　营业费用 Operating expenses zf4\V F  
　　管理费用 General and administrative expenses 1]&FB{l  
　　财务费用 Financial expenses a,ff8Qm  
　　投资收益 Investment income ax)>rP,V  
　　其他业务收入 Other operating income $@Bd}35 J  
　　营业外收入 Non-operating income gZf8/Tp\z  
　　补贴收入 Subsidy income uM"_3je{W2  
　　其他业务支出 Other operating expenses m%ec=%L9  
　　营业外支出 Non-operating expenses W(#u^,$e[  
　　所得税 Income tax Y5fz_ [("  
　　直接人工成本差异(direct labor variance) 6 2*p*t  
　　直接材料成本差异(direct material variance) R:+cumHr  
　　在产品计价(work-in-process costing) I4"(4u@P  
　　联产品成本计算(joint products costing) aPToP.e  
　　生产成本汇总程序(accumulation process of procluction cost) TCWt3\  
　　制造费用差异(manufacturing expenses variance) 6 l,8e v  
　　实际成本与估计成本(actual cost and estimated cost) oKMr Pr[`  
　　工资费用分配(salary costs allocation) 6 *&$ha}X  
　　成本曲线(cost curve) u
7/]Go44  
　　农业生产成本(agriculture production cost) PDgd'y  
　　原始成本和重置成本(original cost and replacement cost) M\_IQj  
　　工程施工成本 '< .gKo  
　　直接成本与间接成本(direct cost and indirect cost) -HU4Ow  
　　可控成本(controllable cost) Ee3-oHa  
　　制造费用分配(manufacturing expenses allocation) x DiGN Jc  
　　理论成本与应用成本(theory cost and practice cost) A8X3|<n=  
　　辅助生产成本分配(auxiliary production cost allocation) \1ncr4  
　　期间,费用 agGgj>DDd  
　　成本控制程序(procedure of cost control) ;5p;i8m  
　　成本记录(cost entry, cost recorder cost agenda) %,UTFuM`  
　　成本计算分批法(job costing method) | !q,J  
　　成本计算分步法 wgUgNwd1  
　　直接人工成本差异(direct labor variance) jO0"`|(]s  
　　成本控制方法(cost control method)