[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 ];5J  
　　股本 Share capital J *LPv9)  
　　已归还投资 Investment returned Wl3S]4A  
　　利润分配-其他转入 Profit appropriation - other transfer in /J^dzvH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `:'ciY|%b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !v2/sq$G  
　　利润分配-提取储备基金 Profit appropriation - reserve fund QYH#WrIVx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ">T\
]V$R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w!UF^~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MXW1:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u""26k51  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [xGwqa03  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tHzgZoBz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cPcH 8Vd  
　　期初未分配利润 Retained earnings, beginning of the year emQc%wd{  
　　资本公积-股本溢价 Capital surplus - share premium u'? +JUd1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ksq4t  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @Yt394gA%\  
　　资本公积-股权投资准备 Capital surplus - investment reserve zgFL/a<  
　　资本公积-拨款转入 Capital surplus - subsidiary +8<$vz B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .]E"w9~  
　　资本公积-其他 Capital surplus - others cKYvNM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
O+&;,R:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l!gX-U%-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $mK;{9Z  
　　盈余公积-储备基金 Surplus reserve - reserve fund NtGJpT4YX  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nql 1I<I  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2RZa}  
　　主营业务收入 Sales iUz?mt;k  
　　主营业务成本 Cost of sales ]ovtH

.y  
　　主营业务税金及附加 Sales tax sm"Rp~[i  
　　营业费用 Operating expenses T}J)n5U}\  
　　管理费用 General and administrative expenses b81^756  
　　财务费用 Financial expenses 'g<"@SS+  
　　投资收益 Investment income -e$ T}3IV  
　　其他业务收入 Other operating income (J4( Ge  
　　营业外收入 Non-operating income Lp%J:ogV`  
　　补贴收入 Subsidy income 8nZ_.  
　　其他业务支出 Other operating expenses }\m.~$|[  
　　营业外支出 Non-operating expenses cQ$[Ba  
　　所得税 Income tax h% >ZN-K)  
　　直接人工成本差异(direct labor variance) ;a|%W4"  
　　直接材料成本差异(direct material variance) )09ltr0@"  
　　在产品计价(work-in-process costing) Y*b$^C%2  
　　联产品成本计算(joint products costing) a{ke%
W$*P  
　　生产成本汇总程序(accumulation process of procluction cost) fhn$~8[_A  
　　制造费用差异(manufacturing expenses variance) WUauKRR.  
　　实际成本与估计成本(actual cost and estimated cost) "KF ]s.  
　　工资费用分配(salary costs allocation) 7 2i&-`&4  
　　成本曲线(cost curve) 4-HBXG9#/  
　　农业生产成本(agriculture production cost) k@9hth2Q  
　　原始成本和重置成本(original cost and replacement cost) p%iZ6H>G  
　　工程施工成本 "%Ief4  
　　直接成本与间接成本(direct cost and indirect cost) kXdXyq  
　　可控成本(controllable cost) o5RvxGN  
　　制造费用分配(manufacturing expenses allocation) yOD=Vc7i  
　　理论成本与应用成本(theory cost and practice cost) t"9r`0>  
　　辅助生产成本分配(auxiliary production cost allocation) Zk~Pq%
u  
　　期间,费用 Mi NEf  
　　成本控制程序(procedure of cost control) )Ko~6.:5H  
　　成本记录(cost entry, cost recorder cost agenda) @ o<OI  
　　成本计算分批法(job costing method) g?iZ RM  
　　成本计算分步法 cjtcEW  
　　直接人工成本差异(direct labor variance) "*HE
Xru#B  
　　成本控制方法(cost control method)