[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 5h1!E  
　　股本 Share capital _XXK1H x  
　　已归还投资 Investment returned 7t5X  
　　利润分配-其他转入 Profit appropriation - other transfer in Y@KZ:0<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ro@Zbm;P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <Xp F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fj0+a0h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qt/syF&s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund & /- @R|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vc6UA%/f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D\(,:_ge  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 90sMS]a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $2]1 3j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @EfCNOy  
　　期初未分配利润 Retained earnings, beginning of the year &-<"HW  
　　资本公积-股本溢价 Capital surplus - share premium }Bc'(2A;,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P:lvZ   
　　资本公积-接受现金捐赠 Capital surplus - cash donation dr~MyQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve `"AjbCL  
　　资本公积-拨款转入 Capital surplus - subsidiary Vnh +2XiK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation { N)\It  
　　资本公积-其他 Capital surplus - others )@eBe^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j`,;J[Zd`h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [w=x0J&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HZ8 j[kO  
　　盈余公积-储备基金 Surplus reserve - reserve fund {Hp?rY@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]
~WP;o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z mr=iK  
　　主营业务收入 Sales #
Yw^n?~~  
　　主营业务成本 Cost of sales >-X&/i  
　　主营业务税金及附加 Sales tax  `Z|sp  
　　营业费用 Operating expenses FVY,CeA.  
　　管理费用 General and administrative expenses *!Am6\+  
　　财务费用 Financial expenses [ R~+p#l+Q  
　　投资收益 Investment income x ?^c:`.  
　　其他业务收入 Other operating income V.y+u7<3}  
　　营业外收入 Non-operating income LvWU %
?  
　　补贴收入 Subsidy income u:HKmP;  
　　其他业务支出 Other operating expenses 7IK<9i4O  
　　营业外支出 Non-operating expenses ATnD~iACY  
　　所得税 Income tax .kC}. Q_  
　　直接人工成本差异(direct labor variance) ,<EmuEw |  
　　直接材料成本差异(direct material variance) `W]a @\EYA  
　　在产品计价(work-in-process costing) |o!<@
/iH=  
　　联产品成本计算(joint products costing) tH_#q"@)  
　　生产成本汇总程序(accumulation process of procluction cost) Efp=z=E  
　　制造费用差异(manufacturing expenses variance) '/sc `(`:0  
　　实际成本与估计成本(actual cost and estimated cost) ~%<PEl|  
　　工资费用分配(salary costs allocation) {q}:w{x9u  
　　成本曲线(cost curve) l$zNsf.  
　　农业生产成本(agriculture production cost) %i.|bIhmm  
　　原始成本和重置成本(original cost and replacement cost) :[ITjkhde0  
　　工程施工成本 +B8Ut{l  
　　直接成本与间接成本(direct cost and indirect cost) A:D\!5=  
　　可控成本(controllable cost) <U~P-c tN  
　　制造费用分配(manufacturing expenses allocation) d\)v62 P  
　　理论成本与应用成本(theory cost and practice cost) kk~{2  
　　辅助生产成本分配(auxiliary production cost allocation)  fx;5j;  
　　期间,费用 nn=JM7e\9  
　　成本控制程序(procedure of cost control) +u T=Wb \  
　　成本记录(cost entry, cost recorder cost agenda) Gi<f/xQk>  
　　成本计算分批法(job costing method) ?5(L.XFm  
　　成本计算分步法 M2s   
　　直接人工成本差异(direct labor variance) s &.Z;X
 
　　成本控制方法(cost control method)