[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 R04%;p:k #  
　　股本 Share capital b 8vyJb,K  
　　已归还投资 Investment returned ]q,5'[=~4h  
　　利润分配-其他转入 Profit appropriation - other transfer in /*V:Lh  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >e g8zN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jY~W*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c `[,>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U@;W^Mt  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /.knZ_aJ!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .Mn_T*F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends uG5RE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  |UudP?E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .=~-sj@k  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h20<X;  
　　期初未分配利润 Retained earnings, beginning of the year T<jo@
z1UL  
　　资本公积-股本溢价 Capital surplus - share premium G{ |0
}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B%]yLJ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?Aq \Gr  
　　资本公积-股权投资准备 Capital surplus - investment reserve i)@IV]]6yL  
　　资本公积-拨款转入 Capital surplus - subsidiary +vDEDOS1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zb \E!>V  
　　资本公积-其他 Capital surplus - others T>~D(4r|pS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K)D5%?D  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $!'S7;*uW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'aN`z
3T  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q5ZZ4`K!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n#US4&uT4A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p aQ"[w  
　　主营业务收入 Sales We8n20wf<  
　　主营业务成本 Cost of sales /'[m6zm]  
　　主营业务税金及附加 Sales tax "X[sW%# F  
　　营业费用 Operating expenses @nh*H{  
　　管理费用 General and administrative expenses 7_=7 ;PQ<  
　　财务费用 Financial expenses q2$-U&  
　　投资收益 Investment income T?DX|?2X  
　　其他业务收入 Other operating income 8E/wUN,Lxj  
　　营业外收入 Non-operating income -&7\do<  
　　补贴收入 Subsidy income dj;Zzt3  
　　其他业务支出 Other operating expenses WGK:Xf
OBQ  
　　营业外支出 Non-operating expenses u @@0YUa  
　　所得税 Income tax 7\T~KYb?  
　　直接人工成本差异(direct labor variance) Uo~-^w}  
　　直接材料成本差异(direct material variance) mY'c<>6t  
　　在产品计价(work-in-process costing) US.7:S-r"  
　　联产品成本计算(joint products costing) h1A/:/_M6  
　　生产成本汇总程序(accumulation process of procluction cost) #s}c K  
　　制造费用差异(manufacturing expenses variance) e7$ZA#A_5v  
　　实际成本与估计成本(actual cost and estimated cost) 4/Mi-ls_  
　　工资费用分配(salary costs allocation) )-u0n],  
　　成本曲线(cost curve) 17..  
　　农业生产成本(agriculture production cost) xMpQPTte  
　　原始成本和重置成本(original cost and replacement cost) O} &%R:  
　　工程施工成本 D,c53B6M  
　　直接成本与间接成本(direct cost and indirect cost) rgK:ujzW!  
　　可控成本(controllable cost) \y^Ho1Fj  
　　制造费用分配(manufacturing expenses allocation) k0/S&e,*  
　　理论成本与应用成本(theory cost and practice cost) r](%9Y  
　　辅助生产成本分配(auxiliary production cost allocation) =.Hq]l6+  
　　期间,费用 K8R}2K-Y  
　　成本控制程序(procedure of cost control) '=V!Y$tn  
　　成本记录(cost entry, cost recorder cost agenda) K.R4.{mo  
　　成本计算分批法(job costing method) CD"D^\z  
　　成本计算分步法 Z=|NoDZ  
　　直接人工成本差异(direct labor variance) rYP72<   
　　成本控制方法(cost control method)