[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 C{P:1ELYXH  
　　股本 Share capital 6HR^q  
　　已归还投资 Investment returned dEG 1[QG  
　　利润分配-其他转入 Profit appropriation - other transfer in $q
yST  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve YKG}4{T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 40R7@Vaf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6T ,'Oz  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E.+BqWZ!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Tl `HFZQ1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (=/}i'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q<d|OX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /eNDv(g)M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $7'Kc
G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GP;UuQ
z  
　　期初未分配利润 Retained earnings, beginning of the year #5}v?  
　　资本公积-股本溢价 Capital surplus - share premium tA]Y=U+Q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XD$;K$_7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +EE(d/f  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'NDDj 0Y  
　　资本公积-拨款转入 Capital surplus - subsidiary h;S?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {;E]
#=|  
　　资本公积-其他 Capital surplus - others `}|$eF&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9  7Mi{Zz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (|U|>@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }N%uQP#I  
　　盈余公积-储备基金 Surplus reserve - reserve fund bbxo!K m"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4+'d">+|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment w-?|6I}T  
　　主营业务收入 Sales `g!NFp9q  
　　主营业务成本 Cost of sales SQJ }$#=  
　　主营业务税金及附加 Sales tax hz*H,E!>  
　　营业费用 Operating expenses $61j_;WF`  
　　管理费用 General and administrative expenses FCA ]zR1  
　　财务费用 Financial expenses ]iE)8X  
　　投资收益 Investment income d+Au`'{>  
　　其他业务收入 Other operating income pIP^/
H  
　　营业外收入 Non-operating income &JHqUVs^  
　　补贴收入 Subsidy income  j2%?-(U  
　　其他业务支出 Other operating expenses 2JX@#vQ4  
　　营业外支出 Non-operating expenses O(CmdSk,  
　　所得税 Income tax D|Raj\R  
　　直接人工成本差异(direct labor variance) r"\g6<RP  
　　直接材料成本差异(direct material variance) kcyT#'=j  
　　在产品计价(work-in-process costing) u[~= a5:4  
　　联产品成本计算(joint products costing) \YrvH  
　　生产成本汇总程序(accumulation process of procluction cost) [|{m/`8
C  
　　制造费用差异(manufacturing expenses variance) 0$\ j  
　　实际成本与估计成本(actual cost and estimated cost) P[<EFjE  
　　工资费用分配(salary costs allocation) >nOzz0,  
　　成本曲线(cost curve) ".:]?Lvt  
　　农业生产成本(agriculture production cost) .Mu]uQUF  
　　原始成本和重置成本(original cost and replacement cost) yi@mf$A|  
　　工程施工成本 6 ~d\+aV  
　　直接成本与间接成本(direct cost and indirect cost) Zq\Vq:MX  
　　可控成本(controllable cost) &L`yX/N2  
　　制造费用分配(manufacturing expenses allocation) _l||69|.  
　　理论成本与应用成本(theory cost and practice cost) Z|IFT1K  
　　辅助生产成本分配(auxiliary production cost allocation) Sxg&73;ZV  
　　期间,费用 UVj1nom   
　　成本控制程序(procedure of cost control) jO6yZt  
　　成本记录(cost entry, cost recorder cost agenda) gi5Ffvs$  
　　成本计算分批法(job costing method)
%^ g(2^  
　　成本计算分步法 =]<JkWSk  
　　直接人工成本差异(direct labor variance) T$r?LIa ,Q  
　　成本控制方法(cost control method)