[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 r_Pi)MPc  
　　股本 Share capital }Rq{9j,%  
　　已归还投资 Investment returned xH>j  
　　利润分配-其他转入 Profit appropriation - other transfer in L1MG("R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D0X!j,Kc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l-8rCaq&J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0>ce~KU  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ? RID4xu!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CS;4ysNf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +6(\7?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Eg_ram`\R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OyIIJ!(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $nNCBC=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E_#?;l>  
　　期初未分配利润 Retained earnings, beginning of the year &[5pR60  
　　资本公积-股本溢价 Capital surplus - share premium OgCz[QXr_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (JT 273  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k a*#O"}L8  
　　资本公积-股权投资准备 Capital surplus - investment reserve  =tc!"{  
　　资本公积-拨款转入 Capital surplus - subsidiary && b;Wr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C/q
!!  
　　资本公积-其他 Capital surplus - others
tcJ
N`N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5a5)hmO RB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5I/lFoy7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JD]uDuE  
　　盈余公积-储备基金 Surplus reserve - reserve fund e. R9:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund uP^u:'VjbH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [=^Wj` ;  
　　主营业务收入 Sales j7J'd?l  
　　主营业务成本 Cost of sales ~P'i /*:  
　　主营业务税金及附加 Sales tax *eMMf xFl  
　　营业费用 Operating expenses @el  
　　管理费用 General and administrative expenses U.N?cKv  
　　财务费用 Financial expenses 0CK3jdZ+X  
　　投资收益 Investment income T_fM\jdI  
　　其他业务收入 Other operating income OU<v9`<  
　　营业外收入 Non-operating income Yzw[.(jc}  
　　补贴收入 Subsidy income XmN8S_M>v  
　　其他业务支出 Other operating expenses s13
3N?  
　　营业外支出 Non-operating expenses ]l,,en5V  
　　所得税 Income tax $t0JfDd6Ky  
　　直接人工成本差异(direct labor variance)
tNz(s)  
　　直接材料成本差异(direct material variance) Y
;ki U  
　　在产品计价(work-in-process costing) b8glZb*$  
　　联产品成本计算(joint products costing) \q^:$iY~  
　　生产成本汇总程序(accumulation process of procluction cost) @ I#uv|=N  
　　制造费用差异(manufacturing expenses variance) LX#gc.c  
　　实际成本与估计成本(actual cost and estimated cost) t$rla_rbY  
　　工资费用分配(salary costs allocation) R1(3c*0f  
　　成本曲线(cost curve) P=Su)c  
　　农业生产成本(agriculture production cost) Y} 6@ w  
　　原始成本和重置成本(original cost and replacement cost) 9T0g%&  
　　工程施工成本 \r"gqv)^  
　　直接成本与间接成本(direct cost and indirect cost) ?@;#|^k9  
　　可控成本(controllable cost) >~_)2_j  
　　制造费用分配(manufacturing expenses allocation) %Rk DR  
　　理论成本与应用成本(theory cost and practice cost) WWATG=  
　　辅助生产成本分配(auxiliary production cost allocation) pj7v{H+  
　　期间,费用 z, n[}Q#u  
　　成本控制程序(procedure of cost control) c7RQ7\  
　　成本记录(cost entry, cost recorder cost agenda) ER0B{b  
　　成本计算分批法(job costing method) ~ 7<M6F  
　　成本计算分步法 BAtjYPX'w  
　　直接人工成本差异(direct labor variance) U*?`tdXJ$  
　　成本控制方法(cost control method)