[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 b v~"_)C  
　　股本 Share capital o{lR_  
　　已归还投资 Investment returned g&) XaF[!  
　　利润分配-其他转入 Profit appropriation - other transfer in hgLwxJu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {+!m]-s  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7vubkj&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ):3 1!IC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8:TN,p  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `~
F=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7NE"+EP\{2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rgJKXl;@s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d@JjqE[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QGs\af  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *xI0hFJIM  
　　期初未分配利润 Retained earnings, beginning of the year Z~[c65Nlu  
　　资本公积-股本溢价 Capital surplus - share premium +QGZ2_vW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uPQ:}zL
2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation l`M{Ravvn*  
　　资本公积-股权投资准备 Capital surplus - investment reserve k|'{$/n  
　　资本公积-拨款转入 Capital surplus - subsidiary V'K1kYb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^ 9UKsy/q  
　　资本公积-其他 Capital surplus - others ,C1}gPQ6<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V)
mitRaV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8XIG<Nc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;*Ldnj;B  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y /?V %X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +`>Tuz~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [W;iR_7T5  
　　主营业务收入 Sales = W$ f+  
　　主营业务成本 Cost of sales ;shhgz$  
　　主营业务税金及附加 Sales tax YzNSZJPD  
　　营业费用 Operating expenses #?DwOUw  
　　管理费用 General and administrative expenses 6 GqR]KD  
　　财务费用 Financial expenses F<39eDNpz  
　　投资收益 Investment income ro zp  
　　其他业务收入 Other operating income | vL0}e  
　　营业外收入 Non-operating income V(3^ev/  
　　补贴收入 Subsidy income 3|x*lmit  
　　其他业务支出 Other operating expenses 7u73v+9qn:  
　　营业外支出 Non-operating expenses )7jjfD\  
　　所得税 Income tax ~-ZquJ-  
　　直接人工成本差异(direct labor variance) yyB;'4Af  
　　直接材料成本差异(direct material variance) P
|*c7+q  
　　在产品计价(work-in-process costing) 3}~.#`QeY  
　　联产品成本计算(joint products costing) 0N>NX?r  
　　生产成本汇总程序(accumulation process of procluction cost) 4c^WQ>[  
　　制造费用差异(manufacturing expenses variance) jrk48z  
　　实际成本与估计成本(actual cost and estimated cost) dxfF.\BFDn  
　　工资费用分配(salary costs allocation) kCRfO}wt3  
　　成本曲线(cost curve) ^,O%E;g^#  
　　农业生产成本(agriculture production cost) m[n=t5~  
　　原始成本和重置成本(original cost and replacement cost) tqbY rF )  
　　工程施工成本 `Y]t*` e|  
　　直接成本与间接成本(direct cost and indirect cost) [}:;B$,  
　　可控成本(controllable cost) i7D[5!  
　　制造费用分配(manufacturing expenses allocation) a4aM.o  
　　理论成本与应用成本(theory cost and practice cost) PgHe;^?j  
　　辅助生产成本分配(auxiliary production cost allocation) m#w1?y)Z@X  
　　期间,费用 v_^>*Vm*  
　　成本控制程序(procedure of cost control) GYH{_Fq  
　　成本记录(cost entry, cost recorder cost agenda) _[F(8Qx"  
　　成本计算分批法(job costing method) t@r>GHO  
　　成本计算分步法 F/ p/&9  
　　直接人工成本差异(direct labor variance)  qHVZsZ  
　　成本控制方法(cost control method)