[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 5.1z9[z  
　　股本 Share capital mC2K &'[  
　　已归还投资 Investment returned /|q.q  
　　利润分配-其他转入 Profit appropriation - other transfer in (qglD  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d|?Xo\+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >3ax  `8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 
TZ&X0x8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &S,_Z/BS;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vAp<Muj(a  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit is }>+&_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZDg(D"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hz\@#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <O5WY37"q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o?Aj6fNY?  
　　期初未分配利润 Retained earnings, beginning of the year cbN;Kv?ak}  
　　资本公积-股本溢价 Capital surplus - share premium XNgcBSD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _j+!Fd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &&nbdu  
　　资本公积-股权投资准备 Capital surplus - investment reserve &r GB58  
　　资本公积-拨款转入 Capital surplus - subsidiary k&2=-qgVR  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j$K*R."  
　　资本公积-其他 Capital surplus - others  />Q}0Hg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e2f+Fv 9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )/?H]o$NU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yQuL[#
p  
　　盈余公积-储备基金 Surplus reserve - reserve fund \?pyax8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y{D%v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8[;vC$  
　　主营业务收入 Sales w lH \w?  
　　主营业务成本 Cost of sales ~:{ 05W  
　　主营业务税金及附加 Sales tax Y=p!xr>  
　　营业费用 Operating expenses >)) CXGE  
　　管理费用 General and administrative expenses MB!9tju  
　　财务费用 Financial expenses ;-6-DEL  
　　投资收益 Investment income N+'j on}U  
　　其他业务收入 Other operating income CHsg2S  
　　营业外收入 Non-operating income o:D,,Mk
Sw  
　　补贴收入 Subsidy income p}^5ru  
　　其他业务支出 Other operating expenses s bj/d~$N  
　　营业外支出 Non-operating expenses ;I&VpAPx  
　　所得税 Income tax 7i*eKC`ZqK  
　　直接人工成本差异(direct labor variance) s'h;a5Q1'Q  
　　直接材料成本差异(direct material variance) =A .$~9P  
　　在产品计价(work-in-process costing) 8LbwEKl  
　　联产品成本计算(joint products costing) "|h%Uy?XY  
　　生产成本汇总程序(accumulation process of procluction cost) MfP)Pk5  
　　制造费用差异(manufacturing expenses variance) TG%B:^Yz!  
　　实际成本与估计成本(actual cost and estimated cost) `PC9t)%.pV  
　　工资费用分配(salary costs allocation) TWzLJ63*  
　　成本曲线(cost curve) 0V4B Q:v  
　　农业生产成本(agriculture production cost) =eDI vNps  
　　原始成本和重置成本(original cost and replacement cost) CZ<T@k  
　　工程施工成本 &}r"Z?f)  
　　直接成本与间接成本(direct cost and indirect cost) f<NR6],}  
　　可控成本(controllable cost) 9<6q(]U  
　　制造费用分配(manufacturing expenses allocation) ]3rVULU"K-  
　　理论成本与应用成本(theory cost and practice cost) j-":>}oW2.  
　　辅助生产成本分配(auxiliary production cost allocation) ]1|P|Jp  
　　期间,费用 1@DC#2hPr  
　　成本控制程序(procedure of cost control) fbNzRXw  
　　成本记录(cost entry, cost recorder cost agenda) /]_t->  
　　成本计算分批法(job costing method) {drc}BL_  
　　成本计算分步法 #;$]M4  
　　直接人工成本差异(direct labor variance) |^6{3a  
　　成本控制方法(cost control method)