[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!~%v #  
　　股本 Share capital b<]--\  
　　已归还投资 Investment returned n|G x29E  
　　利润分配-其他转入 Profit appropriation - other transfer in ^TC <_]7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]h]|PdN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u}zCcWP|L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fpCkT[&m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Eb9 eEa<W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &&(^;+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (}$pf6s  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @S69u s}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QKj8~l(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x1g0_&F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vDGAC'  
　　期初未分配利润 Retained earnings, beginning of the year 0?]Y^:  
　　资本公积-股本溢价 Capital surplus - share premium fjc8@S5x9j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f-w-K)y$ht  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;S+UD~i[Bu  
　　资本公积-股权投资准备 Capital surplus - investment reserve =F!_ivV  
　　资本公积-拨款转入 Capital surplus - subsidiary oCl $ 0x  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3J^"$qfSn  
　　资本公积-其他 Capital surplus - others PS" ,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %kod31X3<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -vRZCIj!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z0Tpz2m  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z*9Qeu-N:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9Ai e$=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TFIP>$*_C  
　　主营业务收入 Sales JG]67v{F  
　　主营业务成本 Cost of sales <ptskbu  
　　主营业务税金及附加 Sales tax a>3#z2#  
　　营业费用 Operating expenses 0|1)cO}Dy  
　　管理费用 General and administrative expenses YQ\c0XG  
　　财务费用 Financial expenses h($XR+!#  
　　投资收益 Investment income :h4Nfz(  
　　其他业务收入 Other operating income 0E6>PE;  
　　营业外收入 Non-operating income v)^8e0vx  
　　补贴收入 Subsidy income /7s^OkQ  
　　其他业务支出 Other operating expenses z0@{5e$#Y  
　　营业外支出 Non-operating expenses [?dsS$Y3  
　　所得税 Income tax 29W~<E8K-  
　　直接人工成本差异(direct labor variance) MF7q*f  
　　直接材料成本差异(direct material variance) Gr1W BYK  
　　在产品计价(work-in-process costing) K,ccM[hu|  
　　联产品成本计算(joint products costing) =jz*|e|V  
　　生产成本汇总程序(accumulation process of procluction cost) ({"jL*S,q  
　　制造费用差异(manufacturing expenses variance) qy]tuKZI  
　　实际成本与估计成本(actual cost and estimated cost) K *<+K<Tp  
　　工资费用分配(salary costs allocation) my.%zF  
　　成本曲线(cost curve) *0EB{T1  
　　农业生产成本(agriculture production cost) (%bqeI!ob  
　　原始成本和重置成本(original cost and replacement cost) z5V~m_RO  
　　工程施工成本 1 P0)La#  
　　直接成本与间接成本(direct cost and indirect cost) hI+mx  
　　可控成本(controllable cost) _LVi}mM  
　　制造费用分配(manufacturing expenses allocation) w1 #1s|  
　　理论成本与应用成本(theory cost and practice cost) 6~:eO(pK l  
　　辅助生产成本分配(auxiliary production cost allocation) hd~3I4D  
　　期间,费用 "@P )  
　　成本控制程序(procedure of cost control) !foiGZ3g  
　　成本记录(cost entry, cost recorder cost agenda) |%V-|\GJ~j  
　　成本计算分批法(job costing method) +>w %j&B  
　　成本计算分步法 RotWMGNK  
　　直接人工成本差异(direct labor variance) c.<bz  
　　成本控制方法(cost control method)