[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 8I<_w4fC  
　　股本 Share capital i
x(U:'{  
　　已归还投资 Investment returned h\/^Aa0  
　　利润分配-其他转入 Profit appropriation - other transfer in (_s;aK  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .mC~Ry+t  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~ wa %fM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f%vHx,
  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H]Y#pLu|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =VCi8jDkP  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CM`x>J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,:c:6Y^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h_AJI\{"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9)#gtDM%J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qw9e) `3$  
　　期初未分配利润 Retained earnings, beginning of the year an-\k*w  
　　资本公积-股本溢价 Capital surplus - share premium 0@o;|N"i  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Ddn@!J*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X@i+&Nv"<  
　　资本公积-股权投资准备 Capital surplus - investment reserve FAH[5VDr%  
　　资本公积-拨款转入 Capital surplus - subsidiary /;z ZnF\e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :yd=No@  
　　资本公积-其他 Capital surplus - others s.<olxXRW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #Y/97_2 xa  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zfM<x,XdY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9`OG  
　　盈余公积-储备基金 Surplus reserve - reserve fund dVasm<lZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund e_YW~z=6t  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -OHvK
0~  
　　主营业务收入 Sales V
C/R)%@%  
　　主营业务成本 Cost of sales Z}]:x `fXd  
　　主营业务税金及附加 Sales tax L+v8E/W  
　　营业费用 Operating expenses NvXj6U*%  
　　管理费用 General and administrative expenses jXc5fXO N  
　　财务费用 Financial expenses _Cu[s?,kS  
　　投资收益 Investment income zyIza@V(  
　　其他业务收入 Other operating income .t"n]X i  
　　营业外收入 Non-operating income \W3+VG2cA  
　　补贴收入 Subsidy income oA(. vr  
　　其他业务支出 Other operating expenses @C!JtgO%  
　　营业外支出 Non-operating expenses trID#DT~  
　　所得税 Income tax *uk\O]  
　　直接人工成本差异(direct labor variance)
]hCWe0F  
　　直接材料成本差异(direct material variance) dM);LT8@  
　　在产品计价(work-in-process costing) wxdh?sQ  
　　联产品成本计算(joint products costing) #R~" >g:w  
　　生产成本汇总程序(accumulation process of procluction cost) uYG #c(lc  
　　制造费用差异(manufacturing expenses variance) .F{}~ K]  
　　实际成本与估计成本(actual cost and estimated cost) BZ ]&uD|f  
　　工资费用分配(salary costs allocation) sg'Y 4  
　　成本曲线(cost curve) 'US:Mr3  
　　农业生产成本(agriculture production cost) H}u)%qY+~  
　　原始成本和重置成本(original cost and replacement cost) O[i2A(  
　　工程施工成本 O+CF/ipX/  
　　直接成本与间接成本(direct cost and indirect cost) 34&u]4=L)  
　　可控成本(controllable cost) $bF`PGR_  
　　制造费用分配(manufacturing expenses allocation) K8yWg\K  
　　理论成本与应用成本(theory cost and practice cost) VWnu#_(  
　　辅助生产成本分配(auxiliary production cost allocation) ?^e*UJNM  
　　期间,费用 E9~&f^f  
　　成本控制程序(procedure of cost control) $i1>?pb3
 
　　成本记录(cost entry, cost recorder cost agenda) `R4W4h'I  
　　成本计算分批法(job costing method) -ucz+{  
　　成本计算分步法 2dp*>F0L  
　　直接人工成本差异(direct labor variance) +lY\r +;  
　　成本控制方法(cost control method)