[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 K@%.T#  
　　股本 Share capital Ci=c"JdB  
　　已归还投资 Investment returned [JsQ/|=z  
　　利润分配-其他转入 Profit appropriation - other transfer in 2i8'*L+j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve amgYr$)m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V<P@hAAr  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qDOx5.d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `<q{
8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^hTq~"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *(s)CWf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends znX2W0V  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dAohj QH:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F71.%p7C8"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |\Jpjm)?  
　　期初未分配利润 Retained earnings, beginning of the year :8MpSvCV  
　　资本公积-股本溢价 Capital surplus - share premium zLC\Rc4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2A {k>TjQ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Mv JEX8M  
　　资本公积-股权投资准备 Capital surplus - investment reserve MZ6?s(mkx  
　　资本公积-拨款转入 Capital surplus - subsidiary .,UpI|b  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =@&]PYv  
　　资本公积-其他 Capital surplus - others 5H`k$[3V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &`0heJ 5Yn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tJ[Hcx*N  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jcv3ES^  
　　盈余公积-储备基金 Surplus reserve - reserve fund cqi: Rj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;&?NuK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tb^3-ZUb  
　　主营业务收入 Sales -i7W|X"  
　　主营业务成本 Cost of sales \"5%w *vl  
　　主营业务税金及附加 Sales tax oF)+f 4  
　　营业费用 Operating expenses OV Iu&6#  
　　管理费用 General and administrative expenses GYyP+7K4l[  
　　财务费用 Financial expenses =AGsW  
　　投资收益 Investment income !~ "q$T>@  
　　其他业务收入 Other operating income }=az6cLE2  
　　营业外收入 Non-operating income B7_:,R.l  
　　补贴收入 Subsidy income #*1\h=bzmW  
　　其他业务支出 Other operating expenses 'l!tQD!  
　　营业外支出 Non-operating expenses 3QZw  
　　所得税 Income tax ,d@.@a] `  
　　直接人工成本差异(direct labor variance) 9^3y\@ m  
　　直接材料成本差异(direct material variance) SPn0D9b]  
　　在产品计价(work-in-process costing) 6*{N{]`WZ)  
　　联产品成本计算(joint products costing) -D`*$rp,  
　　生产成本汇总程序(accumulation process of procluction cost) 7Oru{BQ">  
　　制造费用差异(manufacturing expenses variance) mdtq-v  
　　实际成本与估计成本(actual cost and estimated cost) e:6R+8s2  
　　工资费用分配(salary costs allocation) (]0ZxWF  
　　成本曲线(cost curve) O5LB&s  
　　农业生产成本(agriculture production cost) aKhI|%5 kA  
　　原始成本和重置成本(original cost and replacement cost) X+ h|s
y  
　　工程施工成本 %koHTWT+  
　　直接成本与间接成本(direct cost and indirect cost) $:t;WXc.<  
　　可控成本(controllable cost) V2V^*9(wu@  
　　制造费用分配(manufacturing expenses allocation) 39BGwKXb  
　　理论成本与应用成本(theory cost and practice cost) 0".pw; .}  
　　辅助生产成本分配(auxiliary production cost allocation) OtrO"K  
　　期间,费用 wBA[L}   
　　成本控制程序(procedure of cost control) hF.9\X]  
　　成本记录(cost entry, cost recorder cost agenda) k#w[GL|T  
　　成本计算分批法(job costing method) w f,7  
　　成本计算分步法 P}KyT?X:  
　　直接人工成本差异(direct labor variance) /t01z~_  
　　成本控制方法(cost control method)