[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 GY 4?}T^s  
　　股本 Share capital LyRto  
　　已归还投资 Investment returned +ew2+2  
　　利润分配-其他转入 Profit appropriation - other transfer in 9Y&,dBj+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 10xo<@l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ld6j;ZJ';  
　　利润分配-提取储备基金 Profit appropriation - reserve fund //*>p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }2 zJ8A9-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lSU&Yqx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BoJ@bOe#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]Ija,C!#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve . fq[>zG'&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f.,ozL3*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wQiRj .  
　　期初未分配利润 Retained earnings, beginning of the year s8iJl+Jm  
　　资本公积-股本溢价 Capital surplus - share premium '}h[*IB}5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fn0Rq9/@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation OLpE0gZ.|`  
　　资本公积-股权投资准备 Capital surplus - investment reserve y) _T!&ze  
　　资本公积-拨款转入 Capital surplus - subsidiary &A>Hq/Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UV8,SSDTV  
　　资本公积-其他 Capital surplus - others Z=`\U?,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #UGm/4C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v WKUV|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hp?hb-4l  
　　盈余公积-储备基金 Surplus reserve - reserve fund +FiM?,G  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZZqImB.Cz6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Xao 0cb.R  
　　主营业务收入 Sales {'P7D4w  
　　主营业务成本 Cost of sales dE9xan  
　　主营业务税金及附加 Sales tax _ Js& _d  
　　营业费用 Operating expenses HVG9 C$  
　　管理费用 General and administrative expenses `h+ia/  
　　财务费用 Financial expenses R:HF~}  
　　投资收益 Investment income s\g"~2+  
　　其他业务收入 Other operating income `ro~l_U;A  
　　营业外收入 Non-operating income xv;'27mUt  
　　补贴收入 Subsidy income v#i,pBj  
　　其他业务支出 Other operating expenses .zf#S0y%(  
　　营业外支出 Non-operating expenses `PK1zS
r  
　　所得税 Income tax iW\cLp "  
　　直接人工成本差异(direct labor variance) eglcf z%  
　　直接材料成本差异(direct material variance) KO/Z|I  
　　在产品计价(work-in-process costing) 4A(kM}uRB  
　　联产品成本计算(joint products costing) 3}{od$3G  
　　生产成本汇总程序(accumulation process of procluction cost) "e<Z$"7i  
　　制造费用差异(manufacturing expenses variance) z45 7
/zO  
　　实际成本与估计成本(actual cost and estimated cost) k@r%>Ul@  
　　工资费用分配(salary costs allocation) `?)ivy>\:  
　　成本曲线(cost curve) IfF@$eO  
　　农业生产成本(agriculture production cost) ^6Y4=  
　　原始成本和重置成本(original cost and replacement cost) x#z}A&  
　　工程施工成本 hxcRFqX"  
　　直接成本与间接成本(direct cost and indirect cost) Fljqh8c5  
　　可控成本(controllable cost) @64PdM!L  
　　制造费用分配(manufacturing expenses allocation) t# cm|  
　　理论成本与应用成本(theory cost and practice cost) $kPC"!X\  
　　辅助生产成本分配(auxiliary production cost allocation) 8BP.VxX  
　　期间,费用 >jI(^8?  
　　成本控制程序(procedure of cost control) ('yBIb\ue  
　　成本记录(cost entry, cost recorder cost agenda) 1&\ A#  
　　成本计算分批法(job costing method) iU3GUsPy  
　　成本计算分步法 AC*> f&  
　　直接人工成本差异(direct labor variance) )*j>g38?  
　　成本控制方法(cost control method)