[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 ;hp?wb  
　　股本 Share capital K\>CXa  
　　已归还投资 Investment returned c9
5{Xy  
　　利润分配-其他转入 Profit appropriation - other transfer in :n<<hR0d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^k}jPc6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9S[T an|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =9vmRh?8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `=f1rXhI+1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w`OHNwXh#I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit We,~P\g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z|>f*Z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v:$Y |mh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G!IJ#|D:~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GPnSdGLC  
　　期初未分配利润 Retained earnings, beginning of the year kihO~<  
　　资本公积-股本溢价 Capital surplus - share premium @VcSK`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p![CH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FqK2[] 8  
　　资本公积-股权投资准备 Capital surplus - investment reserve t Sf`  
　　资本公积-拨款转入 Capital surplus - subsidiary Sud5F4S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation YG6Kvc6T  
　　资本公积-其他 Capital surplus - others APR%ZpG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s*DDO67\W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +EBoFeeIG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .4wp  
　　盈余公积-储备基金 Surplus reserve - reserve fund A">A @`}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B ]YY[i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;1 02ddRV  
　　主营业务收入 Sales 29=L7

 
　　主营业务成本 Cost of sales jVp
k) ;vC  
　　主营业务税金及附加 Sales tax e RjpR?!\  
　　营业费用 Operating expenses AyMMr_q  
　　管理费用 General and administrative expenses YEx76  
　　财务费用 Financial expenses *xOrt)D=  
　　投资收益 Investment income 1(**JTe  
　　其他业务收入 Other operating income l`R/
W
C  
　　营业外收入 Non-operating income glppb$oB\  
　　补贴收入 Subsidy income PDcZno?  
　　其他业务支出 Other operating expenses v+|N7  
　　营业外支出 Non-operating expenses :#QYwb~  
　　所得税 Income tax N5=; PZub  
　　直接人工成本差异(direct labor variance) ZrFC#wJb  
　　直接材料成本差异(direct material variance) x1kb]0s<-  
　　在产品计价(work-in-process costing) uFT&r|  
　　联产品成本计算(joint products costing) :d<;h:^_  
　　生产成本汇总程序(accumulation process of procluction cost) /IC7q?avQN  
　　制造费用差异(manufacturing expenses variance) +)fl9>Mb  
　　实际成本与估计成本(actual cost and estimated cost) $Q|t^(  
　　工资费用分配(salary costs allocation) dZ7+Iw;m  
　　成本曲线(cost curve) |mfQmFF  
　　农业生产成本(agriculture production cost) [EJ[Gg0m  
　　原始成本和重置成本(original cost and replacement cost) [S/]Vk|4  
　　工程施工成本 (SLAq$gvd  
　　直接成本与间接成本(direct cost and indirect cost) YQ_3[[xT  
　　可控成本(controllable cost) B&`hvR  
　　制造费用分配(manufacturing expenses allocation) #U NTD4  
　　理论成本与应用成本(theory cost and practice cost)
'%`Wy@  
　　辅助生产成本分配(auxiliary production cost allocation) ( {H5k''  
　　期间,费用 \gL H_$}  
　　成本控制程序(procedure of cost control) g(Jzu'  
　　成本记录(cost entry, cost recorder cost agenda) E VBB:*q6  
　　成本计算分批法(job costing method) N}>XBZy  
　　成本计算分步法 DH_Mll>  
　　直接人工成本差异(direct labor variance) 5xi f0h-`  
　　成本控制方法(cost control method)