[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 !EhKg)y=  
　　股本 Share capital (;},~( 2B  
　　已归还投资 Investment returned za@/4z  
　　利润分配-其他转入 Profit appropriation - other transfer in V9BW@G@9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5MAfuHq^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HT.*r6Y>g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `IUn{I  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jq'8"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1d<Uwb>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3>aEP5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XAU%B-l:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PU/<7P*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i9DD)Y<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }Pg}"fb^  
　　期初未分配利润 Retained earnings, beginning of the year l\*9rs:!  
　　资本公积-股本溢价 Capital surplus - share premium @I`^\oJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ujX;wGje  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _NsEeKU  
　　资本公积-股权投资准备 Capital surplus - investment reserve !{t|z=Qg  
　　资本公积-拨款转入 Capital surplus - subsidiary /q]rA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2H)4}5H  
　　资本公积-其他 Capital surplus - others 2+ cs^M3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wgS,U}/i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M}V!;o<t^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5dj@N3ZX7;  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?1SsF>|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund y(p_Un m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L>h8>JvQ  
　　主营业务收入 Sales LZRg%3.E
 
　　主营业务成本 Cost of sales ro{!X,_$,  
　　主营业务税金及附加 Sales tax EJ
9hgE  
　　营业费用 Operating expenses zXn-E  
　　管理费用 General and administrative expenses R}M ;, G  
　　财务费用 Financial expenses o[Jzx2A<  
　　投资收益 Investment income KkA)p/  
　　其他业务收入 Other operating income &3[oM)-V  
　　营业外收入 Non-operating income &Vz$0{d5  
　　补贴收入 Subsidy income dz] 5s  
　　其他业务支出 Other operating expenses l4oyF|oJTH  
　　营业外支出 Non-operating expenses J, 9NVw$  
　　所得税 Income tax FQDf?d5  
　　直接人工成本差异(direct labor variance) fORkH^Y(&  
　　直接材料成本差异(direct material variance) g"ev
np  
　　在产品计价(work-in-process costing) .:r ~?$(  
　　联产品成本计算(joint products costing) H4
w\ e#|  
　　生产成本汇总程序(accumulation process of procluction cost) ) CP  
　　制造费用差异(manufacturing expenses variance) Rqh5FzB>  
　　实际成本与估计成本(actual cost and estimated cost) _fHml  
　　工资费用分配(salary costs allocation) FPDTw8" B;  
　　成本曲线(cost curve) [>O!~  
　　农业生产成本(agriculture production cost) *9aJZWf>V  
　　原始成本和重置成本(original cost and replacement cost) hJ}i+[~be  
　　工程施工成本 F)LbH&Kn  
　　直接成本与间接成本(direct cost and indirect cost) "?I#! t%'  
　　可控成本(controllable cost) 1`&`y%c?B  
　　制造费用分配(manufacturing expenses allocation) 69g{o o  
　　理论成本与应用成本(theory cost and practice cost) Gmz^vpQ]t  
　　辅助生产成本分配(auxiliary production cost allocation) 4+RR`I8$Ge  
　　期间,费用 )D, KG_7l  
　　成本控制程序(procedure of cost control) Qd[_W^QI  
　　成本记录(cost entry, cost recorder cost agenda) ~zqb{o^pT  
　　成本计算分批法(job costing method) +WH\,E  
　　成本计算分步法 ]ordqulq1  
　　直接人工成本差异(direct labor variance) J7`mEL> ?  
　　成本控制方法(cost control method)