[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 Rnr#$C%  
　　股本 Share capital "?P[9x}  
　　已归还投资 Investment returned a& C.=  
　　利润分配-其他转入 Profit appropriation - other transfer in kQIfYtT  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !9DX=?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  Ge^Qar  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qc
YNtEs*c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [A ]Ca$':  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gJh}CrU-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I(n }<)eF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends +RS$5NLH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9KyZEH;pY  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZjS(ad*.2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Pxqiv9D<R  
　　期初未分配利润 Retained earnings, beginning of the year ` 5#hjLe  
　　资本公积-股本溢价 Capital surplus - share premium a8
zZgIV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >fH*XP>(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +;dXDZ2  
　　资本公积-股权投资准备 Capital surplus - investment reserve };r|}v !~_  
　　资本公积-拨款转入 Capital surplus - subsidiary
vOe0}cR  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [zQWyDu  
　　资本公积-其他 Capital surplus - others NF mc>0-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @cIgxp  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /&(1JqzlB  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x,\!DLq:p  
　　盈余公积-储备基金 Surplus reserve - reserve fund Oc~aW3*A(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oNIFx5*Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s/t
11;  
　　主营业务收入 Sales yUe+":7k.  
　　主营业务成本 Cost of sales UOt8Q0)}  
　　主营业务税金及附加 Sales tax s"coQ!e1.  
　　营业费用 Operating expenses cIb4-TeV  
　　管理费用 General and administrative expenses Xk,>l6vc  
　　财务费用 Financial expenses AkA!:!l  
　　投资收益 Investment income _B[WY  
　　其他业务收入 Other operating income 76bc
]o#  
　　营业外收入 Non-operating income JDA]t&D!v  
　　补贴收入 Subsidy income ;& |qSa'  
　　其他业务支出 Other operating expenses NAJVr}4f  
　　营业外支出 Non-operating expenses Rh<N);Sl7  
　　所得税 Income tax a$$ Wt<&Y
 
　　直接人工成本差异(direct labor variance)
OKAkl  
　　直接材料成本差异(direct material variance) Q'K$L9q  
　　在产品计价(work-in-process costing) _mk5^u/u  
　　联产品成本计算(joint products costing) PS@*qTin  
　　生产成本汇总程序(accumulation process of procluction cost) ")%r}:0  
　　制造费用差异(manufacturing expenses variance) e:E# b~{  
　　实际成本与估计成本(actual cost and estimated cost) OH6n^WKY  
　　工资费用分配(salary costs allocation) >f$NzJ}  
　　成本曲线(cost curve) XYAm J  
　　农业生产成本(agriculture production cost) ,E}$[mHyjz  
　　原始成本和重置成本(original cost and replacement cost) wa ky<w,  
　　工程施工成本 < lj\#'G3  
　　直接成本与间接成本(direct cost and indirect cost) zCV7%,H~  
　　可控成本(controllable cost) ARWZ; GX  
　　制造费用分配(manufacturing expenses allocation) v{y{sA  
　　理论成本与应用成本(theory cost and practice cost) Y(r@v  
　　辅助生产成本分配(auxiliary production cost allocation) wkBL=a  
　　期间,费用 u7].}60.'  
　　成本控制程序(procedure of cost control) 7
&+Ys  
　　成本记录(cost entry, cost recorder cost agenda) O('Nn]wo~9  
　　成本计算分批法(job costing method) HnU Et/  
　　成本计算分步法 d~Mg vh'  
　　直接人工成本差异(direct labor variance) EB,4PEe:  
　　成本控制方法(cost control method)