[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 pI;NL [  
　　股本 Share capital ~]'pY  
　　已归还投资 Investment returned e-5?p~>  
　　利润分配-其他转入 Profit appropriation - other transfer in ,RxYd6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -x`G2i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zf[`~g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund BVw Wj-,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dQb.BOI)h  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KCuGu}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k(%QIJH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7v7G[n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7@}$|u:JUF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |o<8}Nja6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a l&(-#1  
　　期初未分配利润 Retained earnings, beginning of the year rw7_5l  
　　资本公积-股本溢价 Capital surplus - share premium 7^*"O&y_al  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve otJ!UfpR8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q<#>HjC  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^Q+i=y{W  
　　资本公积-拨款转入 Capital surplus - subsidiary Avlz=k1*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <spZ! #o  
　　资本公积-其他 Capital surplus - others J;$N{"M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r\`+R"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B>y9fI
  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Cx_Q:6T  
　　盈余公积-储备基金 Surplus reserve - reserve fund a4i:|
  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m~ho E8C$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment JUAS$Y  
　　主营业务收入 Sales CjIu[S1%
 
　　主营业务成本 Cost of sales U`|0 jJ  
　　主营业务税金及附加 Sales tax cbYLU
\!  
　　营业费用 Operating expenses &w8)* T  
　　管理费用 General and administrative expenses RW$:9~  
　　财务费用 Financial expenses 'b*%ixa  
　　投资收益 Investment income ;Lm=dd@S :  
　　其他业务收入 Other operating income ]iNEw9  
　　营业外收入 Non-operating income #-% A[7Cdp  
　　补贴收入 Subsidy income sOCs
13A"  
　　其他业务支出 Other operating expenses l`-bFmpA  
　　营业外支出 Non-operating expenses t*<#<a  
　　所得税 Income tax
wd(Hv  
　　直接人工成本差异(direct labor variance) V dS v  
　　直接材料成本差异(direct material variance) y! .J  
　　在产品计价(work-in-process costing) 2F#q I1  
　　联产品成本计算(joint products costing) z+a%5J  
　　生产成本汇总程序(accumulation process of procluction cost) )u]9193  
　　制造费用差异(manufacturing expenses variance) Y
wY74w:  
　　实际成本与估计成本(actual cost and estimated cost) ENF"c$R  
　　工资费用分配(salary costs allocation) jw}}^3.  
　　成本曲线(cost curve) r|e-<t4.9L  
　　农业生产成本(agriculture production cost) ((tv2  
　　原始成本和重置成本(original cost and replacement cost) hN2:d1f0  
　　工程施工成本 :'F}Dy  
　　直接成本与间接成本(direct cost and indirect cost) |t iUej  
　　可控成本(controllable cost) ~9)"!  
　　制造费用分配(manufacturing expenses allocation) ps .]N   
　　理论成本与应用成本(theory cost and practice cost) #rO8Kf  
　　辅助生产成本分配(auxiliary production cost allocation) &!aAO(g  
　　期间,费用 [[d(jV=*  
　　成本控制程序(procedure of cost control) l!}:|N Yh!  
　　成本记录(cost entry, cost recorder cost agenda) rNjn~c  
　　成本计算分批法(job costing method) ?{w3|Ef&  
　　成本计算分步法 uEyH2QO  
　　直接人工成本差异(direct labor variance) ZOXIT(mg  
　　成本控制方法(cost control method)