[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 mg;qG@?  
　　股本 Share capital qBpY3]/  
　　已归还投资 Investment returned mr/^lnO  
　　利润分配-其他转入 Profit appropriation - other transfer in =HSE  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )jH"6my_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mpj3<vj   
　　利润分配-提取储备基金 Profit appropriation - reserve fund K.cNx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +zlaYHj  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8IX6MfR}C  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U,]z)1# X|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends sFGXW  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'rg $%M*(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3*;{C|]S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Bf7RW[ -v  
　　期初未分配利润 Retained earnings, beginning of the year y/PEm)=Tt  
　　资本公积-股本溢价 Capital surplus - share premium K=~h1qV:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  lP@9%L  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |mKd5[$  
　　资本公积-股权投资准备 Capital surplus - investment reserve gy>2=d  
　　资本公积-拨款转入 Capital surplus - subsidiary >#kzPYsp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !g}9xIL  
　　资本公积-其他 Capital surplus - others >i0FGmxH  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vb1@JC9b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #v`G
4d
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;bZ)q  
　　盈余公积-储备基金 Surplus reserve - reserve fund :H?p^d e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {o]OxqE@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H8\N~>  
　　主营业务收入 Sales Xu'u"amt  
　　主营业务成本 Cost of sales beq)Frn^  
　　主营业务税金及附加 Sales tax doe[f_\  
　　营业费用 Operating expenses F\
XzP\  
　　管理费用 General and administrative expenses }q~A( u  
　　财务费用 Financial expenses hTy#Q.=  
　　投资收益 Investment income =GL soc-b  
　　其他业务收入 Other operating income )ei+ewVZ  
　　营业外收入 Non-operating income a|fyo#L  
　　补贴收入 Subsidy income x &\~4,TN  
　　其他业务支出 Other operating expenses R{*p\;  
　　营业外支出 Non-operating expenses }XAoMp  
　　所得税 Income tax ` "9Y.KU  
　　直接人工成本差异(direct labor variance) !,1~:*:  
　　直接材料成本差异(direct material variance) ;z[yNW8  
　　在产品计价(work-in-process costing) is`a_{5e=  
　　联产品成本计算(joint products costing) ha(hG3C  
　　生产成本汇总程序(accumulation process of procluction cost) |D^[]*cEH  
　　制造费用差异(manufacturing expenses variance) -nU_eDy  
　　实际成本与估计成本(actual cost and estimated cost) $D45X<  
　　工资费用分配(salary costs allocation) 7g=Ze~aq  
　　成本曲线(cost curve) M"P$hb'F  
　　农业生产成本(agriculture production cost)  L ~  
　　原始成本和重置成本(original cost and replacement cost) fygy#
&}~  
　　工程施工成本 8HWY]:|oh  
　　直接成本与间接成本(direct cost and indirect cost) paF2{C)4  
　　可控成本(controllable cost) zKI( yC  
　　制造费用分配(manufacturing expenses allocation) jOe %_R  
　　理论成本与应用成本(theory cost and practice cost) *rqih_j0  
　　辅助生产成本分配(auxiliary production cost allocation) [y:6vC   
　　期间,费用 K7y}R%QF  
　　成本控制程序(procedure of cost control) y[}BFUy  
　　成本记录(cost entry, cost recorder cost agenda) {UwJg  
　　成本计算分批法(job costing method) H{+U; 6b  
　　成本计算分步法 2 OGg`1XX  
　　直接人工成本差异(direct labor variance) tw.%'oJ7  
　　成本控制方法(cost control method)