[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 H\:lxR^  
　　股本 Share capital A.EbXo/  
　　已归还投资 Investment returned }L#_\  
　　利润分配-其他转入 Profit appropriation - other transfer in jO1r)hw N>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9+{G8$Ai  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w6{TE(]zp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |!"`MIw,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^wc"&;=c|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YYu6W@m]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Nz],IG.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends tjluk  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %Cv D-![0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D~$r\]av  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fvF?{k>~}  
　　期初未分配利润 Retained earnings, beginning of the year HLZ;8/|48m  
　　资本公积-股本溢价 Capital surplus - share premium aW
`Lec{.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =y
yp?WmC8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N,;5{y1;J  
　　资本公积-股权投资准备 Capital surplus - investment reserve s#tZg  
　　资本公积-拨款转入 Capital surplus - subsidiary pt?q#EfFJ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
K3x.RQQ-  
　　资本公积-其他 Capital surplus - others H s"HID  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @vrV*!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }0X:F`Y-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "t_-f7fS7  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?)1{)Erf8x  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yo("U8:XX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :" IE  
　　主营业务收入 Sales 2VJR$Pao  
　　主营业务成本 Cost of sales OSf}Q=BL  
　　主营业务税金及附加 Sales tax Q&eQQ6b^Ih  
　　营业费用 Operating expenses /S(zff[at  
　　管理费用 General and administrative expenses 26k LhFS  
　　财务费用 Financial expenses o)2W`i&  
　　投资收益 Investment income 9uBM<  
　　其他业务收入 Other operating income Oms. e  
　　营业外收入 Non-operating income 2h=!k|6  
　　补贴收入 Subsidy income /gu%:vq  
　　其他业务支出 Other operating expenses (;57Vw  
　　营业外支出 Non-operating expenses qQsku;C?i  
　　所得税 Income tax ?}a;}Q6  
　　直接人工成本差异(direct labor variance) (3#Cl 1]f  
　　直接材料成本差异(direct material variance) mHBnC&-/  
　　在产品计价(work-in-process costing) f1_<G  
　　联产品成本计算(joint products costing) g;8jK8Kh  
　　生产成本汇总程序(accumulation process of procluction cost) Qe5U<3{JZ  
　　制造费用差异(manufacturing expenses variance) m:WyuU<  
　　实际成本与估计成本(actual cost and estimated cost) yA.4G_|I  
　　工资费用分配(salary costs allocation) S!3S4:]B^  
　　成本曲线(cost curve) `P8Vh+7u  
　　农业生产成本(agriculture production cost) PUBWZ^63  
　　原始成本和重置成本(original cost and replacement cost) 3MY(<TGX  
　　工程施工成本 J~1r{5 V4{  
　　直接成本与间接成本(direct cost and indirect cost) 3rc
KzS7  
　　可控成本(controllable cost) .G)(0z("s  
　　制造费用分配(manufacturing expenses allocation) >ey\jDr#O  
　　理论成本与应用成本(theory cost and practice cost) $}=krz:r  
　　辅助生产成本分配(auxiliary production cost allocation) j/nWb`#y  
　　期间,费用 EVV
P]ND  
　　成本控制程序(procedure of cost control) q&/Yg,p\  
　　成本记录(cost entry, cost recorder cost agenda) 6u`)QUmItg  
　　成本计算分批法(job costing method) Tp-l^?O-p  
　　成本计算分步法 fbL\?S,w  
　　直接人工成本差异(direct labor variance) ae0> W  
　　成本控制方法(cost control method)