[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 w.2[Xx~  
　　股本 Share capital ;*Z.|?3MM  
　　已归还投资 Investment returned ER ^#J**  
　　利润分配-其他转入 Profit appropriation - other transfer in d>f.p"B.gj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0M=U>g)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6_.K9;Gd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fZH";_"1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `]q>A']Dl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W_sAk~uK/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {}W9m)I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X^!1MpEQ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e/{1u$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L,<5l?u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P`$"B0B)  
　　期初未分配利润 Retained earnings, beginning of the year 1l(_SD;90t  
　　资本公积-股本溢价 Capital surplus - share premium WN+D}z]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s:fy *6=[Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation L#|,_j=9  
　　资本公积-股权投资准备 Capital surplus - investment reserve +F9)+wT~;q  
　　资本公积-拨款转入 Capital surplus - subsidiary ]sbj8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation < SIe5"{  
　　资本公积-其他 Capital surplus - others e9 `n@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xaca=tsO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jQgy=;?Lwm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9\aR{e,1  
　　盈余公积-储备基金 Surplus reserve - reserve fund wP <)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -b7q)%V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *u|bmt  
　　主营业务收入 Sales fF\s5f#:  
　　主营业务成本 Cost of sales %e71BZo~^s  
　　主营业务税金及附加 Sales tax 8)1k>=  
　　营业费用 Operating expenses aIA
9rn  
　　管理费用 General and administrative expenses sUki|lP  
　　财务费用 Financial expenses 6]/LrM,23  
　　投资收益 Investment income etPb^&#$  
　　其他业务收入 Other operating income w[A$bqz  
　　营业外收入 Non-operating income 7E-1 #4  
　　补贴收入 Subsidy income ~ e4Pj`?=K  
　　其他业务支出 Other operating expenses !='?+Ysxs  
　　营业外支出 Non-operating expenses |K H&,  
　　所得税 Income tax $jL{l8x  
　　直接人工成本差异(direct labor variance) 6^Q Bol  
　　直接材料成本差异(direct material variance) <yxEGjm  
　　在产品计价(work-in-process costing) *A>I)a<:  
　　联产品成本计算(joint products costing) y7s:Buyc  
　　生产成本汇总程序(accumulation process of procluction cost) + \DGS  
　　制造费用差异(manufacturing expenses variance) mo$`a6[h<  
　　实际成本与估计成本(actual cost and estimated cost) 3V,$FS]  
　　工资费用分配(salary costs allocation) ~Lyy7B9  
　　成本曲线(cost curve) "'@iDq%y  
　　农业生产成本(agriculture production cost) xw)$).yc  
　　原始成本和重置成本(original cost and replacement cost) ["N)=d|LS  
　　工程施工成本 L~,x~sLd  
　　直接成本与间接成本(direct cost and indirect cost) ;Tn$c70  
　　可控成本(controllable cost) p\7(`0?8VN  
　　制造费用分配(manufacturing expenses allocation) RoG `U  
　　理论成本与应用成本(theory cost and practice cost) Ed(6%kd  
　　辅助生产成本分配(auxiliary production cost allocation) 1236W+  
　　期间,费用 rfl-(_3  
　　成本控制程序(procedure of cost control) /MErS< 6  
　　成本记录(cost entry, cost recorder cost agenda) -UHa;WH  
　　成本计算分批法(job costing method) %LH~Im=  
　　成本计算分步法 ZW6ZO[`6  
　　直接人工成本差异(direct labor variance) efK|)_i :  
　　成本控制方法(cost control method)