[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 =UW! 7OzC  
　　股本 Share capital ,3tcti~sZ  
　　已归还投资 Investment returned DHlCus=ic  
　　利润分配-其他转入 Profit appropriation - other transfer in }- P ='AyL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }^np  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <i(<|/$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund io{uN/!X_J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1^4z/<ZWm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund * vMNv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3 A(sT}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (d2|r)O  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9OnH3   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q(\U'|%J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SsE8;IGH  
　　期初未分配利润 Retained earnings, beginning of the year |n Fg"W  
　　资本公积-股本溢价 Capital surplus - share premium }+fMYgw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uYv"5U]MFv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |3A/Og  
　　资本公积-股权投资准备 Capital surplus - investment reserve r-
];
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　　资本公积-拨款转入 Capital surplus - subsidiary udV.$N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <s7OY`(8   
　　资本公积-其他 Capital surplus - others N5%zbfKM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "+6:vhP5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8;
C_@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <[eE5X(  
　　盈余公积-储备基金 Surplus reserve - reserve fund vxRy7:G"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ikn)XZU^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment CAhkv0?8  
　　主营业务收入 Sales ,r -l^I3<  
　　主营业务成本 Cost of sales jeM/8~^4-  
　　主营业务税金及附加 Sales tax (\UA+3$4  
　　营业费用 Operating expenses R\B-cU[,  
　　管理费用 General and administrative expenses IP 9{vk  
　　财务费用 Financial expenses eKq`t.*Ft  
　　投资收益 Investment income ]H4T80wm&  
　　其他业务收入 Other operating income dBKceL v  
　　营业外收入 Non-operating income KAucSd`  
　　补贴收入 Subsidy income !e}LB% zf  
　　其他业务支出 Other operating expenses v;q<h  
　　营业外支出 Non-operating expenses =D2jJk?AX  
　　所得税 Income tax q-g3!  
　　直接人工成本差异(direct labor variance) "AzA|zk')"  
　　直接材料成本差异(direct material variance) Tjfg[Z/x  
　　在产品计价(work-in-process costing) %$)[qa3  
　　联产品成本计算(joint products costing) *P#okwp  
　　生产成本汇总程序(accumulation process of procluction cost) 5gPcsn"D  
　　制造费用差异(manufacturing expenses variance) &3Q!'pJJ  
　　实际成本与估计成本(actual cost and estimated cost) [=63xPxs.  
　　工资费用分配(salary costs allocation) B4yC"55  
　　成本曲线(cost curve) /~49.}yt  
　　农业生产成本(agriculture production cost) BixKK$Lo  
　　原始成本和重置成本(original cost and replacement cost) !8Rsz:7^-  
　　工程施工成本 nnV(MB4z1  
　　直接成本与间接成本(direct cost and indirect cost) b0A*zQA_)  
　　可控成本(controllable cost) l 4zl|6%  
　　制造费用分配(manufacturing expenses allocation) $R'  
　　理论成本与应用成本(theory cost and practice cost) = lzRx%tm  
　　辅助生产成本分配(auxiliary production cost allocation) ZZ<uiN$  
　　期间,费用 dQ5_=(9  
　　成本控制程序(procedure of cost control) /$ -^k[%  
　　成本记录(cost entry, cost recorder cost agenda) XF`,m
V4  
　　成本计算分批法(job costing method) U9d 0nj9 j  
　　成本计算分步法  Fo=hL  
　　直接人工成本差异(direct labor variance) E,F'k2yU  
　　成本控制方法(cost control method)