[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 BQBeo&n6  
　　股本 Share capital : m)   
　　已归还投资 Investment returned >a"Z\\dF  
　　利润分配-其他转入 Profit appropriation - other transfer in Q s.pGi0W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z?>D_NLX6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uqM yoIc  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ex+\nD>t4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,REJt  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a,3j,(3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7~9S 9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !icT/5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o8zy^zN$6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j>]nK~[ka  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]V-W~r=  
　　期初未分配利润 Retained earnings, beginning of the year ;=geHiQHA  
　　资本公积-股本溢价 Capital surplus - share premium xBUya4w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H_EB1"C;\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V?Z. \~
 
　　资本公积-股权投资准备 Capital surplus - investment reserve ak->ML  
　　资本公积-拨款转入 Capital surplus - subsidiary C|d \3S\(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rm 4.aO~-F  
　　资本公积-其他 Capital surplus - others 6&DX] [G  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uA,>a>xYI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O$D'.t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LUH"  
　　盈余公积-储备基金 Surplus reserve - reserve fund I#m- g-J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5K^69mx  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rSxxH]-  
　　主营业务收入 Sales |fxA|/s[<  
　　主营业务成本 Cost of sales 6lkl7zm  
　　主营业务税金及附加 Sales tax GM<BO8Y.  
　　营业费用 Operating expenses BYTnrPA&Z;  
　　管理费用 General and administrative expenses w^Lta  
　　财务费用 Financial expenses %uJ<M-@r=u  
　　投资收益 Investment income AtU v71D:  
　　其他业务收入 Other operating income 0VckocF  
　　营业外收入 Non-operating income B.g[c97  
　　补贴收入 Subsidy income &L F` W  
　　其他业务支出 Other operating expenses zUkN 0  
　　营业外支出 Non-operating expenses "Vw m  
　　所得税 Income tax [cTe54n  
　　直接人工成本差异(direct labor variance) D'L'#/hK  
　　直接材料成本差异(direct material variance) S!Omy:=;i  
　　在产品计价(work-in-process costing) P&j(,7  
　　联产品成本计算(joint products costing) NZP.0coY  
　　生产成本汇总程序(accumulation process of procluction cost) o;W`4S^  
　　制造费用差异(manufacturing expenses variance) o@#Y8M  
　　实际成本与估计成本(actual cost and estimated cost) 4(Ov1a>  
　　工资费用分配(salary costs allocation) uC8L\UXk  
　　成本曲线(cost curve) z\0CE]#T  
　　农业生产成本(agriculture production cost) d0aCY  
　　原始成本和重置成本(original cost and replacement cost) #VB')^d<U  
　　工程施工成本 '"<6.,Ae  
　　直接成本与间接成本(direct cost and indirect cost) ndjx|s)E  
　　可控成本(controllable cost) QCH}-q)  
　　制造费用分配(manufacturing expenses allocation) %1.]c6U  
　　理论成本与应用成本(theory cost and practice cost) 0O\SU"b
P  
　　辅助生产成本分配(auxiliary production cost allocation) R+nMy=I%8  
　　期间,费用 neXeAU  
　　成本控制程序(procedure of cost control) UA4J>1 i  
　　成本记录(cost entry, cost recorder cost agenda) JC
}f-%H?K  
　　成本计算分批法(job costing method) Nc:({@I  
　　成本计算分步法 y"6y
!  
　　直接人工成本差异(direct labor variance) !).}u,*'no  
　　成本控制方法(cost control method)