[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 E8/P D  
　　股本 Share capital HghNI  
　　已归还投资 Investment returned rxO|k0x^C  
　　利润分配-其他转入 Profit appropriation - other transfer in DF<_
Ns!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UhNeY{6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve a4?:suX$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ws@ ;2?%A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n<MH\.!tM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CZ|R-ky6p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit tcfUhSz,I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |VIBSty2d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D+tn<\LF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,`K'qms  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AkGCIn3  
　　期初未分配利润 Retained earnings, beginning of the year 13Q|p,^R  
　　资本公积-股本溢价 Capital surplus - share premium t ;(kSg.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Pl U!-7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ip~PF5  
　　资本公积-股权投资准备 Capital surplus - investment reserve [E+#+-n7  
　　资本公积-拨款转入 Capital surplus - subsidiary ? r^+-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _jp8;M~Z  
　　资本公积-其他 Capital surplus - others 6#v"+V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d+$a5 [^9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OPar"z^EV  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \59+JLmP4  
　　盈余公积-储备基金 Surplus reserve - reserve fund %c):^;6p  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0GEK xV\F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g9g^zd,  
　　主营业务收入 Sales D3$}S{Yw1  
　　主营业务成本 Cost of sales 88G Q F  
　　主营业务税金及附加 Sales tax X2~>Z^, U  
　　营业费用 Operating expenses Ygr1 S(=  
　　管理费用 General and administrative expenses {2A/@$?  
　　财务费用 Financial expenses r/SV.` k  
　　投资收益 Investment income A~u-Iv(U  
　　其他业务收入 Other operating income \)pk/  
　　营业外收入 Non-operating income wUab)L  
　　补贴收入 Subsidy income s#>Bwn&b)  
　　其他业务支出 Other operating expenses pno]Bld'z  
　　营业外支出 Non-operating expenses Z8Qmj5'[  
　　所得税 Income tax S 7RB`I5  
　　直接人工成本差异(direct labor variance) QOMh"wC3  
　　直接材料成本差异(direct material variance) 8sLp! O;f2  
　　在产品计价(work-in-process costing) s+l)Q  
　　联产品成本计算(joint products costing) 1jpcoJ@s  
　　生产成本汇总程序(accumulation process of procluction cost) 5^+>*z  
　　制造费用差异(manufacturing expenses variance) <GT&q <4w  
　　实际成本与估计成本(actual cost and estimated cost) SnRk ` 5t  
　　工资费用分配(salary costs allocation) Srg
`
Tt]  
　　成本曲线(cost curve) X0O@,  
　　农业生产成本(agriculture production cost) ew
N!7  
　　原始成本和重置成本(original cost and replacement cost) '7 SFa]tH  
　　工程施工成本 adRvAq]mA  
　　直接成本与间接成本(direct cost and indirect cost) @#x h)"}  
　　可控成本(controllable cost) $5Jo%K%  
　　制造费用分配(manufacturing expenses allocation) NLf6}  
　　理论成本与应用成本(theory cost and practice cost) ?*){%eE  
　　辅助生产成本分配(auxiliary production cost allocation) =y.?=`"  
　　期间,费用 C;QIp6"1  
　　成本控制程序(procedure of cost control) Tapj7/0`   
　　成本记录(cost entry, cost recorder cost agenda) u6j\@U6I  
　　成本计算分批法(job costing method)
2Ck'A0d  
　　成本计算分步法 l@Uo4b^4x  
　　直接人工成本差异(direct labor variance) g)nsP  
　　成本控制方法(cost control method)