[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 el9P@r0  
　　股本 Share capital vhfjZ  
　　已归还投资 Investment returned zr.\7\v  
　　利润分配-其他转入 Profit appropriation - other transfer in >a?Bk4w  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
'Cc~|gOgD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kK[4uQQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Qo#]Lo> \g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BIWe Hx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C t,p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit q5(t2nNb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends +F8{4^w1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |(>`qL{|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lx:$EJ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X0;u7g2Yz  
　　期初未分配利润 Retained earnings, beginning of the year =NF0E8O  
　　资本公积-股本溢价 Capital surplus - share premium H9*k(lnz`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z\]Z/Bz:6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &u>dKf)5  
　　资本公积-股权投资准备 Capital surplus - investment reserve r:g\  
　　资本公积-拨款转入 Capital surplus - subsidiary .4+Rac  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation F
H,]'  
　　资本公积-其他 Capital surplus - others  k[r^@|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >(Y CZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FiUQ2w4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9
J3fiA_  
　　盈余公积-储备基金 Surplus reserve - reserve fund >yC=@Uq+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Bh3F4k2bg7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S<0  &V  
　　主营业务收入 Sales <fUo@]Lv   
　　主营业务成本 Cost of sales  i0=U6S:#  
　　主营业务税金及附加 Sales tax dCd~ ]CI  
　　营业费用 Operating expenses <mn[-  
　　管理费用 General and administrative expenses 7}
kJp%-  
　　财务费用 Financial expenses |MwV4^  
　　投资收益 Investment income wMW<lT=;  
　　其他业务收入 Other operating income xi5"?*&Sb  
　　营业外收入 Non-operating income bk0>f   
　　补贴收入 Subsidy income 7:jLZ!mgi  
　　其他业务支出 Other operating expenses #t ;`   
　　营业外支出 Non-operating expenses d0(zB5'}  
　　所得税 Income tax W@d&X+7e
 
　　直接人工成本差异(direct labor variance) =D`8,n [  
　　直接材料成本差异(direct material variance) AF'<  
　　在产品计价(work-in-process costing) {MgRi7  
　　联产品成本计算(joint products costing) 7ch9Pf  
　　生产成本汇总程序(accumulation process of procluction cost) P<PZ4hNx  
　　制造费用差异(manufacturing expenses variance) f^F;`;z  
　　实际成本与估计成本(actual cost and estimated cost) PgkU~68`  
　　工资费用分配(salary costs allocation) j "qND=15  
　　成本曲线(cost curve) N"70P/  
　　农业生产成本(agriculture production cost) \,#$,dUXD  
　　原始成本和重置成本(original cost and replacement cost) 1/}H 0\9'  
　　工程施工成本 S/]\GG{  
　　直接成本与间接成本(direct cost and indirect cost) MAek856  
　　可控成本(controllable cost) y!FO  
　　制造费用分配(manufacturing expenses allocation) n~^SwOt~;5  
　　理论成本与应用成本(theory cost and practice cost) &A0OYV3i.  
　　辅助生产成本分配(auxiliary production cost allocation) _Sr}3  
　　期间,费用 $[|(&8 +7  
　　成本控制程序(procedure of cost control) F1Z'tj
j+  
　　成本记录(cost entry, cost recorder cost agenda) Aw#<:6-  
　　成本计算分批法(job costing method) m}"Hm(,6  
　　成本计算分步法 $.`o  
　　直接人工成本差异(direct labor variance) *[si!e%  
　　成本控制方法(cost control method)