[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 9, 792b  
　　股本 Share capital E`uK7 2j  
　　已归还投资 Investment returned );x[1*e  
　　利润分配-其他转入 Profit appropriation - other transfer in .ZH5^Sv$vp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B&H [z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `3F/7$q_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PFeK;`[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _]=, U.a=/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #.\X%!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u+e.{Z!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends UIw6~a3E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <4Cy U j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2O9OEZdKB  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 885 ,3AdA  
　　期初未分配利润 Retained earnings, beginning of the year cNqw(\rr  
　　资本公积-股本溢价 Capital surplus - share premium ia/_61%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \[x4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BRMR> ~k(  
　　资本公积-股权投资准备 Capital surplus - investment reserve w9a6F  
　　资本公积-拨款转入 Capital surplus - subsidiary <8/lHQ^\)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation YyR~pT#ffT  
　　资本公积-其他 Capital surplus - others Aaix? |XN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MMUw+jM4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Tk4"qGC.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aMjCqu05  
　　盈余公积-储备基金 Surplus reserve - reserve fund  6@ )bZ|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :J+GodW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S>p>$m, Q  
　　主营业务收入 Sales YY<e]CriU  
　　主营业务成本 Cost of sales sQe>LNp,G  
　　主营业务税金及附加 Sales tax S-+^L|  
　　营业费用 Operating expenses ]7{-HuQ8>}  
　　管理费用 General and administrative expenses aG\B?pn-  
　　财务费用 Financial expenses pF"ID C  
　　投资收益 Investment income :dzamHbX9  
　　其他业务收入 Other operating income <$ Ar*<,6  
　　营业外收入 Non-operating income 7gQ~"Q  
　　补贴收入 Subsidy income n-_-
;TYH  
　　其他业务支出 Other operating expenses Zx]"2U#  
　　营业外支出 Non-operating expenses Kcj P39@I  
　　所得税 Income tax uJ$!lyJ6L  
　　直接人工成本差异(direct labor variance) %@ FTg$  
　　直接材料成本差异(direct material variance) \D #NO  
　　在产品计价(work-in-process costing) VN8ao0^d;d  
　　联产品成本计算(joint products costing) ?5 d3k%  
　　生产成本汇总程序(accumulation process of procluction cost) Ws`P(WHm  
　　制造费用差异(manufacturing expenses variance) z<mU$<  
　　实际成本与估计成本(actual cost and estimated cost) bdCpGG9  
　　工资费用分配(salary costs allocation) $Mp#tH28  
　　成本曲线(cost curve) 1jozM"H7Q  
　　农业生产成本(agriculture production cost) W7"ks(  
　　原始成本和重置成本(original cost and replacement cost) 3J}bI{3  
　　工程施工成本 u|D_"q~+6  
　　直接成本与间接成本(direct cost and indirect cost) b=+'i  
　　可控成本(controllable cost) Sc*O_c3D  
　　制造费用分配(manufacturing expenses allocation) RtR]9^:~  
　　理论成本与应用成本(theory cost and practice cost) QY<2i-A  
　　辅助生产成本分配(auxiliary production cost allocation) Ol24A^  
　　期间,费用 f+huhJS5 e  
　　成本控制程序(procedure of cost control) [?hc.COE  
　　成本记录(cost entry, cost recorder cost agenda) dLm~]V3  
　　成本计算分批法(job costing method) 7>J8\=  
　　成本计算分步法 !}^{W)h[  
　　直接人工成本差异(direct labor variance) y8un&LP  
　　成本控制方法(cost control method)