[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 ~^<1k-  
　　股本 Share capital CEXD0+\q  
　　已归还投资 Investment returned nb|KIW  
　　利润分配-其他转入 Profit appropriation - other transfer in \96aHOk<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~\]lMsk+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
Iss)7I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund TRJ5m
?x  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^NB\[
&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _rakTo8BY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit uozK'L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends SF.Is=b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZT d)4f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]; Z[V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PO@b9O  
　　期初未分配利润 Retained earnings, beginning of the year P ?A:0a  
　　资本公积-股本溢价 Capital surplus - share premium Gzw9E.Hk  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `iZ){JfAH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?qt.+2:  
　　资本公积-股权投资准备 Capital surplus - investment reserve G5!J9@Yi  
　　资本公积-拨款转入 Capital surplus - subsidiary 'Z}3XVZEN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \NF5)]:  
　　资本公积-其他 Capital surplus - others {"vTa
Y@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *u ^mf~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k"$E|$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bD:[r))#e  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2AdO   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tg yY 9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment N% !T FQf  
　　主营业务收入 Sales <_ruVy0]  
　　主营业务成本 Cost of sales NjH` AMGBT  
　　主营业务税金及附加 Sales tax x"83[0ib  
　　营业费用 Operating expenses (CR]9 6n   
　　管理费用 General and administrative expenses
<.knM  
　　财务费用 Financial expenses H/''lI{k)  
　　投资收益 Investment income m4_ZGjmJM  
　　其他业务收入 Other operating income U.A:'9K,  
　　营业外收入 Non-operating income es!>u{8)  
　　补贴收入 Subsidy income L )53 o!  
　　其他业务支出 Other operating expenses iyJx~:  
　　营业外支出 Non-operating expenses aESlbH  
　　所得税 Income tax 8k_cC$*Ng  
　　直接人工成本差异(direct labor variance) wi-F@})f#  
　　直接材料成本差异(direct material variance) |E?,hTRe5  
　　在产品计价(work-in-process costing) vT{+Z\LL=  
　　联产品成本计算(joint products costing) E]c0+rh~  
　　生产成本汇总程序(accumulation process of procluction cost) >)*0lfxTZ  
　　制造费用差异(manufacturing expenses variance) 12o6KVV^x  
　　实际成本与估计成本(actual cost and estimated cost) (,I9 |  
　　工资费用分配(salary costs allocation) 5MHcgzyp  
　　成本曲线(cost curve) Yow  
　　农业生产成本(agriculture production cost) IcJQC  
　　原始成本和重置成本(original cost and replacement cost) 8s9ZY4_  
　　工程施工成本 Y_= ]w1  
　　直接成本与间接成本(direct cost and indirect cost) }'WEqNuE  
　　可控成本(controllable cost) {JlSfJw!  
　　制造费用分配(manufacturing expenses allocation) N!%[.3o\K  
　　理论成本与应用成本(theory cost and practice cost) `6RR/~kP(  
　　辅助生产成本分配(auxiliary production cost allocation) dGG8k&  
　　期间,费用 3Q!)bMv \  
　　成本控制程序(procedure of cost control) A/sM ?!p>_  
　　成本记录(cost entry, cost recorder cost agenda) ,!vI@>nhG  
　　成本计算分批法(job costing method) g@|2z
  
　　成本计算分步法 3,^.   
　　直接人工成本差异(direct labor variance) 1"S~#  
　　成本控制方法(cost control method)