[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 (?D47^F &  
　　股本 Share capital PO]z'LD  
　　已归还投资 Investment returned !ai, \  
　　利润分配-其他转入 Profit appropriation - other transfer in u-yQP@^H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0k0y'1SL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J ah~h44&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8ZE{GX.m2c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %5NfF65'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZFY t[:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (sz=IB ;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a>G|t5w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N)WAzH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FhHcS >]:.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0sL R5A  
　　期初未分配利润 Retained earnings, beginning of the year MkF:1-=L  
　　资本公积-股本溢价 Capital surplus - share premium $ohIdpZLH2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Ou`&u  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Rku9? zf^  
　　资本公积-股权投资准备 Capital surplus - investment reserve "(>P=  
　　资本公积-拨款转入 Capital surplus - subsidiary S1.w^Ccy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kTL{?
-  
　　资本公积-其他 Capital surplus - others |Qo ;=~7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
Nl"< $/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )#N)w5DU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5^~%10=  
　　盈余公积-储备基金 Surplus reserve - reserve fund Uo#%f+t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BC=U6>`/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TXWi5f[  
　　主营业务收入 Sales TW8E^k7  
　　主营业务成本 Cost of sales GNlP]9wX  
　　主营业务税金及附加 Sales tax J]^)vxm3  
　　营业费用 Operating expenses y'(l]F1]  
　　管理费用 General and administrative expenses h/j+b.|  
　　财务费用 Financial expenses sk.<|-(o  
　　投资收益 Investment income rhGHR5 g  
　　其他业务收入 Other operating income A
]id*RtY  
　　营业外收入 Non-operating income ggR@& \  
　　补贴收入 Subsidy income Kz:g9  
　　其他业务支出 Other operating expenses 6hv4D`d;o  
　　营业外支出 Non-operating expenses uW3`gwwlU  
　　所得税 Income tax hiZE8?0+~N  
　　直接人工成本差异(direct labor variance) '5\7>2fI  
　　直接材料成本差异(direct material variance) v}q3_m]   
　　在产品计价(work-in-process costing) XbsEO>_Z'A  
　　联产品成本计算(joint products costing) vr+O)/P})  
　　生产成本汇总程序(accumulation process of procluction cost) "T|%F D&[  
　　制造费用差异(manufacturing expenses variance) u=

JI 1  
　　实际成本与估计成本(actual cost and estimated cost) z|;7;TwA  
　　工资费用分配(salary costs allocation) `j{q$Y=AG  
　　成本曲线(cost curve) k>I[U}h  
　　农业生产成本(agriculture production cost) {{7%z4l  
　　原始成本和重置成本(original cost and replacement cost) D< B/oSy  
　　工程施工成本 q-P$ \":  
　　直接成本与间接成本(direct cost and indirect cost) ![YLY&}s  
　　可控成本(controllable cost) yJkERiJV  
　　制造费用分配(manufacturing expenses allocation) 6Lk<VpAa  
　　理论成本与应用成本(theory cost and practice cost) ua#sW  
　　辅助生产成本分配(auxiliary production cost allocation) #05#@v8.f  
　　期间,费用 :_E q(r  
　　成本控制程序(procedure of cost control) _C$ JO  
　　成本记录(cost entry, cost recorder cost agenda)
k\W%^Z  
　　成本计算分批法(job costing method) ~$-Nl  
　　成本计算分步法 @AYO )Y8  
　　直接人工成本差异(direct labor variance) +`O8cHx  
　　成本控制方法(cost control method)