[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(bDj[0q^  
　　股本 Share capital 0!fT:Ra  
　　已归还投资 Investment returned a#L:L8T;j  
　　利润分配-其他转入 Profit appropriation - other transfer in c1
x{$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yJRqX]MLA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [S<1|hk s(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8uq`^l%KkZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :k b2v1{\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qjrl$[`X:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YooPHeQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g;n6hXq4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )A1u uW (  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q%*987i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )oU%++cdo  
　　期初未分配利润 Retained earnings, beginning of the year }8e_  
　　资本公积-股本溢价 Capital surplus - share premium yPXa  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;ifPqLkO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5z
~O3QX  
　　资本公积-股权投资准备 Capital surplus - investment reserve B}U:c]  
　　资本公积-拨款转入 Capital surplus - subsidiary gL(_!mcwu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation t|jp]Vp  
　　资本公积-其他 Capital surplus - others 0`y*7.Ip  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yRyUOTK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qe3d,!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !+(c/ gwBh  
　　盈余公积-储备基金 Surplus reserve - reserve fund !-cK@>.pE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^1mnw@04  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $3'xb/3|  
　　主营业务收入 Sales Zk:_Yiki&  
　　主营业务成本 Cost of sales p-o8Ctc?V  
　　主营业务税金及附加 Sales tax ,%X"Caz  
　　营业费用 Operating expenses nd#owjB  
　　管理费用 General and administrative expenses aT_%G&.  
　　财务费用 Financial expenses ZR8
%h<  
　　投资收益 Investment income W Yo>Md 8  
　　其他业务收入 Other operating income .:I^O[k  
　　营业外收入 Non-operating income kuI$VC  
　　补贴收入 Subsidy income /Y#Q<=X  
　　其他业务支出 Other operating expenses ya'Ma<4  
　　营业外支出 Non-operating expenses IDK~ (t  
　　所得税 Income tax %+: $uk[  
　　直接人工成本差异(direct labor variance) 9~5LKg7Ac  
　　直接材料成本差异(direct material variance) >z|bQW#2  
　　在产品计价(work-in-process costing) VYw<8AEFY  
　　联产品成本计算(joint products costing) nIEIb.-  
　　生产成本汇总程序(accumulation process of procluction cost) K3.z>.F'h  
　　制造费用差异(manufacturing expenses variance) m8,jVR  
　　实际成本与估计成本(actual cost and estimated cost) "%
rzL.</  
　　工资费用分配(salary costs allocation) V M{Sng  
　　成本曲线(cost curve) \ !qe@h<  
　　农业生产成本(agriculture production cost) 6c[Slq!KA  
　　原始成本和重置成本(original cost and replacement cost) Q>g-xe 1  
　　工程施工成本 U9Gg#M4tY  
　　直接成本与间接成本(direct cost and indirect cost) &ev#C%Nu  
　　可控成本(controllable cost) k!0vpps
 
　　制造费用分配(manufacturing expenses allocation) h )% e  
　　理论成本与应用成本(theory cost and practice cost) .Mxt F\  
　　辅助生产成本分配(auxiliary production cost allocation) +#Ga}eCM  
　　期间,费用 ZYLPk<<  
　　成本控制程序(procedure of cost control) o\
N^Uu  
　　成本记录(cost entry, cost recorder cost agenda) iit 5IV  
　　成本计算分批法(job costing method)
XYze*8xUb  
　　成本计算分步法 /:ju/~R}  
　　直接人工成本差异(direct labor variance) f#&@Vl(i&  
　　成本控制方法(cost control method)