[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 7ZUS  
　　股本 Share capital p<y\^a  
　　已归还投资 Investment returned Qtt3;5m  
　　利润分配-其他转入 Profit appropriation - other transfer in <oSx'_dc  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zy|h1.gd  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z!4
B=?(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #eF k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \FnR'ne  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O:8Ne*L`D  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y(Em+YTD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @ 0/EKWF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lg{M\ +  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gf^y3F[\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f=O j01Ut*  
　　期初未分配利润 Retained earnings, beginning of the year {s=c!08=  
　　资本公积-股本溢价 Capital surplus - share premium .k%/JF91n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +F>e rdV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (?i4P5s[!  
　　资本公积-股权投资准备 Capital surplus - investment reserve R?Ch8mW.!  
　　资本公积-拨款转入 Capital surplus - subsidiary i8#:y`ai  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =dp`4
N  
　　资本公积-其他 Capital surplus - others D}N4*L1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `H9!Z$7G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [}}q/7Lp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cqcH1aSv  
　　盈余公积-储备基金 Surplus reserve - reserve fund f?(g5o*2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund M} +s_h
9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &
e
gP 3  
　　主营业务收入 Sales U? ;Q\=>  
　　主营业务成本 Cost of sales <)"2rxX&5  
　　主营业务税金及附加 Sales tax (%9J(4  
　　营业费用 Operating expenses ^KV:.up6  
　　管理费用 General and administrative expenses |\)Y,~;P  
　　财务费用 Financial expenses hI*6f3Vn(n  
　　投资收益 Investment income *T.V5FB0S  
　　其他业务收入 Other operating income R''2o_F6  
　　营业外收入 Non-operating income +;bZ(_ohG  
　　补贴收入 Subsidy income F3x*dq2  
　　其他业务支出 Other operating expenses M7YbRl  
　　营业外支出 Non-operating expenses 3@1$y`SN  
　　所得税 Income tax Ml
)<4@  
　　直接人工成本差异(direct labor variance) VmZDU(M  
　　直接材料成本差异(direct material variance) 'L^M"f^I  
　　在产品计价(work-in-process costing) m]}EVa_I`/  
　　联产品成本计算(joint products costing) 4Vd[cRh2  
　　生产成本汇总程序(accumulation process of procluction cost) 7324#HwS  
　　制造费用差异(manufacturing expenses variance) Vw`%|x"Xz  
　　实际成本与估计成本(actual cost and estimated cost) ?q y*`  
　　工资费用分配(salary costs allocation) Gc;-zq  
　　成本曲线(cost curve) >xXq:4l>}  
　　农业生产成本(agriculture production cost) OJ.oHf=K!  
　　原始成本和重置成本(original cost and replacement cost) xFA`sAucr  
　　工程施工成本 fe}RmnAC  
　　直接成本与间接成本(direct cost and indirect cost) Zj0h0Vt  
　　可控成本(controllable cost) \@zoM:[sN  
　　制造费用分配(manufacturing expenses allocation) Wxi;Tq9C@_  
　　理论成本与应用成本(theory cost and practice cost) 5H( ]"C  
　　辅助生产成本分配(auxiliary production cost allocation) >}d6)s|   
　　期间,费用 0QEcJ]Qb8  
　　成本控制程序(procedure of cost control) BU|m{YZ$  
　　成本记录(cost entry, cost recorder cost agenda) 'H
u+8,xA  
　　成本计算分批法(job costing method) B|=S-5pv*  
　　成本计算分步法 8L`wib2  
　　直接人工成本差异(direct labor variance) X@7:Fz U9  
　　成本控制方法(cost control method)