[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 4|DN^F~iut  
　　股本 Share capital 7t+H94KG7  
　　已归还投资 Investment returned R#s_pW{op  
　　利润分配-其他转入 Profit appropriation - other transfer in A:5P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3V<c4'O\W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GK#D R/OM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _WI~b  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nPH\Lra  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7?\r9bD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (N5"'`NZA  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )M8@|~~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q+Eqaz`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n%!50E6*:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =>7czw:S1  
　　期初未分配利润 Retained earnings, beginning of the year "tu*(>'~5  
　　资本公积-股本溢价 Capital surplus - share premium (Z8wMy&:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^=qV)j  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y@+9 Ukd/  
　　资本公积-股权投资准备 Capital surplus - investment reserve W9{y1,G9  
　　资本公积-拨款转入 Capital surplus - subsidiary V>ZDJW"G!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation EF;B)y=  
　　资本公积-其他 Capital surplus - others _S CY e  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jH<,d G:{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qBZ;S3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }TDq7-(g  
　　盈余公积-储备基金 Surplus reserve - reserve fund "@rHGxK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5Hs!s+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %cASk>
^i  
　　主营业务收入 Sales ${`q
!  
　　主营业务成本 Cost of sales C}\kp0mz  
　　主营业务税金及附加 Sales tax GE\({V.W  
　　营业费用 Operating expenses ]NKz5[9D  
　　管理费用 General and administrative expenses SRrp =>w?  
　　财务费用 Financial expenses kqGydGh*"  
　　投资收益 Investment income |RD E/  
　　其他业务收入 Other operating income #*3 vE& p  
　　营业外收入 Non-operating income ?28)l 4 Ml  
　　补贴收入 Subsidy income tR_DN  
　　其他业务支出 Other operating expenses /K_*Drk>  
　　营业外支出 Non-operating expenses S4OOm[8  
　　所得税 Income tax ;}k_  
　　直接人工成本差异(direct labor variance) m*v@L4t(1  
　　直接材料成本差异(direct material variance) xFyBF[c  
　　在产品计价(work-in-process costing) ?S.LGc  
　　联产品成本计算(joint products costing) r$%,k*X^ k  
　　生产成本汇总程序(accumulation process of procluction cost) ZT+{8,  
　　制造费用差异(manufacturing expenses variance) .[Ny(X/]/}  
　　实际成本与估计成本(actual cost and estimated cost) <<H'Z  
　　工资费用分配(salary costs allocation) h{ e Q\iI  
　　成本曲线(cost curve) ~u r}6T  
　　农业生产成本(agriculture production cost) RI BB*  
　　原始成本和重置成本(original cost and replacement cost) LtNspFoLb  
　　工程施工成本 Z*'_/Grv?  
　　直接成本与间接成本(direct cost and indirect cost) f1U:_V^d  
　　可控成本(controllable cost) ?:W=ddg  
　　制造费用分配(manufacturing expenses allocation) yaAg!mW  
　　理论成本与应用成本(theory cost and practice cost) AS lmW@/9v  
　　辅助生产成本分配(auxiliary production cost allocation) T? ,Q=.  
　　期间,费用 N]G`]  
　　成本控制程序(procedure of cost control) #*G}v%Ow/u  
　　成本记录(cost entry, cost recorder cost agenda) *k0;R[IAV  
　　成本计算分批法(job costing method) :BblH0
'  
　　成本计算分步法 d/E0opv  
　　直接人工成本差异(direct labor variance) ,_:6qn{  
　　成本控制方法(cost control method)