[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 ?%RN? O(  
　　股本 Share capital F"k.1.  
　　已归还投资 Investment returned j~IX  
　　利润分配-其他转入 Profit appropriation - other transfer in Z?7XuELKV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;E"TOC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yv@td+-"D  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z)Is:LhS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1m52vQSo3l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }52]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M+mO4q6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _qZ?|;o^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wstH&^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \,b@^W6e>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares COF_a%  
　　期初未分配利润 Retained earnings, beginning of the year iL%Q
@!ka  
　　资本公积-股本溢价 Capital surplus - share premium <d$L}uQ
wg  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SP,#KyWP0)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [M7&  
　　资本公积-股权投资准备 Capital surplus - investment reserve B-@ ]+W  
　　资本公积-拨款转入 Capital surplus - subsidiary b*7:{FXg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation eq|G\XJ  
　　资本公积-其他 Capital surplus - others 1h"CjOp,7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u;[*Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Zr&~gXmVS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )@X `B d  
　　盈余公积-储备基金 Surplus reserve - reserve fund B_^ ~5_0:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3(Y#*f|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment WxN@&g(  
　　主营业务收入 Sales 0nh;0Z  
　　主营业务成本 Cost of sales 'g4t !__  
　　主营业务税金及附加 Sales tax &s +DK`  
　　营业费用 Operating expenses 'q#$^='o  
　　管理费用 General and administrative expenses FXHcy:)}G  
　　财务费用 Financial expenses 4!Cu>8B  
　　投资收益 Investment income J^Dkx"1GD  
　　其他业务收入 Other operating income ,}("es\b  
　　营业外收入 Non-operating income dKOW5\H'  
　　补贴收入 Subsidy income % |6t\[gn  
　　其他业务支出 Other operating expenses yE aim~  
　　营业外支出 Non-operating expenses MQ9Nn|4  
　　所得税 Income tax XzX-Q'i=n0  
　　直接人工成本差异(direct labor variance) AjTkQ)  
　　直接材料成本差异(direct material variance) )4[Yplo  
　　在产品计价(work-in-process costing) d:U2b"k=/u  
　　联产品成本计算(joint products costing) QWo_Zg0"  
　　生产成本汇总程序(accumulation process of procluction cost) f`8]4ms"  
　　制造费用差异(manufacturing expenses variance) \Bg;^6U  
　　实际成本与估计成本(actual cost and estimated cost) Ddf7wszW  
　　工资费用分配(salary costs allocation) ux[h\Tp  
　　成本曲线(cost curve) 2WP73:'t  
　　农业生产成本(agriculture production cost) (5^bU<  
　　原始成本和重置成本(original cost and replacement cost) 4QK~qAi  
　　工程施工成本 /~ ,|zz  
　　直接成本与间接成本(direct cost and indirect cost) {Z529
Ns  
　　可控成本(controllable cost) NA%(ZRSg(  
　　制造费用分配(manufacturing expenses allocation) P,$|.pd'  
　　理论成本与应用成本(theory cost and practice cost) x6, #Jp
 
　　辅助生产成本分配(auxiliary production cost allocation) DNP%]{J  
　　期间,费用 <.DFa/G   
　　成本控制程序(procedure of cost control) h)W?8
XdM  
　　成本记录(cost entry, cost recorder cost agenda) $R\D[`y|  
　　成本计算分批法(job costing method) .,)C^hs@  
　　成本计算分步法 6' 9ITA  
　　直接人工成本差异(direct labor variance) $\W|{u`  
　　成本控制方法(cost control method)