[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 xv! QO  
　　股本 Share capital G[U'-a}I  
　　已归还投资 Investment returned adEcIvN$  
　　利润分配-其他转入 Profit appropriation - other transfer in +bnz%/v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wr\d5j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T?=[6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CfFNk "0{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~;aSE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -u6`B-T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit qGS]2KY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
GdN'G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UYu 54`'kg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0q_Ol]<V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {ZK"K+;h  
　　期初未分配利润 Retained earnings, beginning of the year ebF},Q(48  
　　资本公积-股本溢价 Capital surplus - share premium wA`A+Z2*?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WFBg 3#p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <L+D  
　　资本公积-股权投资准备 Capital surplus - investment reserve #N-N
I+qX  
　　资本公积-拨款转入 Capital surplus - subsidiary %;,D:Tv=&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gd9ZlHo'Id  
　　资本公积-其他 Capital surplus - others G $u:1&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XK:KW
qW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Jt4T)c9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ugmg,~U~k  
　　盈余公积-储备基金 Surplus reserve - reserve fund 54 8w v  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [MM11K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +nKxSjqI  
　　主营业务收入 Sales %v++Ac
E  
　　主营业务成本 Cost of sales 7{oG4X!  
　　主营业务税金及附加 Sales tax Z@j$i\,`  
　　营业费用 Operating expenses Hl&]r'bK  
　　管理费用 General and administrative expenses LyA=(h6  
　　财务费用 Financial expenses l7 D/]&  
　　投资收益 Investment income wL 5p0Xl  
　　其他业务收入 Other operating income IXp P.d  
　　营业外收入 Non-operating income :SSlUl4sU$  
　　补贴收入 Subsidy income &,':@OQ  
　　其他业务支出 Other operating expenses F]Zg9c{#  
　　营业外支出 Non-operating expenses  /A|cO   
　　所得税 Income tax O'JH=
'  
　　直接人工成本差异(direct labor variance) zqAK|jbL  
　　直接材料成本差异(direct material variance) 6USet`#  
　　在产品计价(work-in-process costing) Xmy(pV!PF  
　　联产品成本计算(joint products costing) ,*.C''
 
　　生产成本汇总程序(accumulation process of procluction cost) [_j.pMH/P  
　　制造费用差异(manufacturing expenses variance) La}
=Ng  
　　实际成本与估计成本(actual cost and estimated cost) Y=/3_[G  
　　工资费用分配(salary costs allocation) M38,SH<  
　　成本曲线(cost curve) |::kC3=  
　　农业生产成本(agriculture production cost) DC`6g#*<  
　　原始成本和重置成本(original cost and replacement cost) lfR"22t  
　　工程施工成本 nM8aC&Rd\
 
　　直接成本与间接成本(direct cost and indirect cost) lqPRUkin  
　　可控成本(controllable cost) zqYfgV  
　　制造费用分配(manufacturing expenses allocation) ?|^1-5l3  
　　理论成本与应用成本(theory cost and practice cost) xtU)3I=F%  
　　辅助生产成本分配(auxiliary production cost allocation) b]6;:Q!d  
　　期间,费用 V]}/e!XK
\  
　　成本控制程序(procedure of cost control) Z.m.Uyz{7  
　　成本记录(cost entry, cost recorder cost agenda) Jg k@ti.}Z  
　　成本计算分批法(job costing method) e,I-u'mLQs  
　　成本计算分步法 O3*Vilx  
　　直接人工成本差异(direct labor variance) 13A11XTp  
　　成本控制方法(cost control method)