[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 ote,`h  
　　股本 Share capital Cu[-<>my  
　　已归还投资 Investment returned Jxe+LG  
　　利润分配-其他转入 Profit appropriation - other transfer in c2npma]DZ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &3Zq1o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Zzlf1#26\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E#k{<LYI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ywa*?3?c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /'
/I^ab  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -R`{]7V  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %=aKW[uq]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `geHSx_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .hl_zc#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vi,hWz8WB  
　　期初未分配利润 Retained earnings, beginning of the year B 71/nt9  
　　资本公积-股本溢价 Capital surplus - share premium tEhg',2t(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iM+`7L'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -#|D>  
　　资本公积-股权投资准备 Capital surplus - investment reserve %**f`L%jN  
　　资本公积-拨款转入 Capital surplus - subsidiary "`vRHeCKN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .Bm%  
　　资本公积-其他 Capital surplus - others ks4
`h>i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C?<pD+]b_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !U^{`V jp[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DP ? dC`  
　　盈余公积-储备基金 Surplus reserve - reserve fund jj5S+ >4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund d!,t_jM0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <L&EH@T  
　　主营业务收入 Sales %M(RV_R+6  
　　主营业务成本 Cost of sales ^#/FkEt7bp  
　　主营业务税金及附加 Sales tax PVCoXOqh  
　　营业费用 Operating expenses ~66xO9s  
　　管理费用 General and administrative expenses ~^mUu`@r  
　　财务费用 Financial expenses l:85 _E  
　　投资收益 Investment income F/>_PH57  
　　其他业务收入 Other operating income ,erw(7}'.  
　　营业外收入 Non-operating income Rr)+M3'  
　　补贴收入 Subsidy income *3GV9'-P  
　　其他业务支出 Other operating expenses xA] L0h]  
　　营业外支出 Non-operating expenses "/W[gP[y%  
　　所得税 Income tax P?54"$b  
　　直接人工成本差异(direct labor variance) TktH28tK  
　　直接材料成本差异(direct material variance) *r7vDc  
　　在产品计价(work-in-process costing) fr@F7s5}  
　　联产品成本计算(joint products costing) V`V\/sgj  
　　生产成本汇总程序(accumulation process of procluction cost) {Cx5m   
　　制造费用差异(manufacturing expenses variance) hx;f/EPx  
　　实际成本与估计成本(actual cost and estimated cost) )#=J<OpG  
　　工资费用分配(salary costs allocation) mB?x_6#d9  
　　成本曲线(cost curve) o5 L^   
　　农业生产成本(agriculture production cost) (Fv tL*  
　　原始成本和重置成本(original cost and replacement cost) zzqJeIS  
　　工程施工成本 }Mcb\+[  
　　直接成本与间接成本(direct cost and indirect cost) RZ".?  
　　可控成本(controllable cost) %`Re{%1;  
　　制造费用分配(manufacturing expenses allocation) {28|LwmL  
　　理论成本与应用成本(theory cost and practice cost) g)D_!iz  
　　辅助生产成本分配(auxiliary production cost allocation) tK#R`AQ  
　　期间,费用 XX6Z|Y5.  
　　成本控制程序(procedure of cost control) {zdMmpQF  
　　成本记录(cost entry, cost recorder cost agenda) 2eT?qCxqc  
　　成本计算分批法(job costing method) \8`?ir q"  
　　成本计算分步法 [Kgb#L'{  
　　直接人工成本差异(direct labor variance) v9*m0|T0M  
　　成本控制方法(cost control method)