[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 b;O|-2AR  
　　股本 Share capital `AA[k  
　　已归还投资 Investment returned *@r)3  
　　利润分配-其他转入 Profit appropriation - other transfer in T&=1IoOg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D@(Y.&_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K N;b+`x;M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PXk+Vi,%k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nkp!kqJ09  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L+PrV y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GyO
o$FW  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =M'y& iz-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q8;WHfGf  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ozbu|9+v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +`==US34  
　　期初未分配利润 Retained earnings, beginning of the year J:,>/')n  
　　资本公积-股本溢价 Capital surplus - share premium x62b=k}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0k5;Qf6A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 40}8EP k)  
　　资本公积-股权投资准备 Capital surplus - investment reserve m1X0stFRs"  
　　资本公积-拨款转入 Capital surplus - subsidiary \KmjA)(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (
ROurq"  
　　资本公积-其他 Capital surplus - others X
TD_q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3n/U4fn_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A|V |vT7cb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J}qk:xGL  
　　盈余公积-储备基金 Surplus reserve - reserve fund U<**Est  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QUp()B1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment WKFmU0RK  
　　主营业务收入 Sales fo$iV;x`  
　　主营业务成本 Cost of sales ki#O ^vl  
　　主营业务税金及附加 Sales tax is%qG?,P  
　　营业费用 Operating expenses y_$=Pu6H  
　　管理费用 General and administrative expenses xr)Rx{)3h  
　　财务费用 Financial expenses ;K[`o/#4"  
　　投资收益 Investment income k,
 )7v  
　　其他业务收入 Other operating income ;6I{7 [  
　　营业外收入 Non-operating income kEtYuf^  
　　补贴收入 Subsidy income 4Wq{ch  
　　其他业务支出 Other operating expenses Y B@\"|}  
　　营业外支出 Non-operating expenses O&=?,zLO[  
　　所得税 Income tax t+k"$zR  
　　直接人工成本差异(direct labor variance) zm}4=Kz}  
　　直接材料成本差异(direct material variance) %Ysu613mz  
　　在产品计价(work-in-process costing) &_ Ewu@4  
　　联产品成本计算(joint products costing) n`T 4aDm  
　　生产成本汇总程序(accumulation process of procluction cost) ur
-&- G^  
　　制造费用差异(manufacturing expenses variance) 1%|+yu1  
　　实际成本与估计成本(actual cost and estimated cost) &3mseU  
　　工资费用分配(salary costs allocation)

:<w3.(Z  
　　成本曲线(cost curve) gOZ$rv^g  
　　农业生产成本(agriculture production cost) '}*5ee](S  
　　原始成本和重置成本(original cost and replacement cost) DNdwMSwp
 
　　工程施工成本 . \*Z:  
　　直接成本与间接成本(direct cost and indirect cost) W$@q ~/E  
　　可控成本(controllable cost) e@s+]a8D-k  
　　制造费用分配(manufacturing expenses allocation) 2>#Pt^R:C  
　　理论成本与应用成本(theory cost and practice cost) VY$hg  
　　辅助生产成本分配(auxiliary production cost allocation) 2As 4}  
　　期间,费用 '|<+QAc  
　　成本控制程序(procedure of cost control) VkT8l4($X<  
　　成本记录(cost entry, cost recorder cost agenda) E27wxMU  
　　成本计算分批法(job costing method) Pv{ {zyc  
　　成本计算分步法 3=1aMQ  
　　直接人工成本差异(direct labor variance) O, Zv V3  
　　成本控制方法(cost control method)