[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 g@T}h[  
　　股本 Share capital IUNr<w<  
　　已归还投资 Investment returned
q^?a|l  
　　利润分配-其他转入 Profit appropriation - other transfer in #sxv?r  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dMCoN8W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jw `05rw:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m) 3M)8t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kW1w;}n$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund crN*eFeW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _,I jB/PR(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -y{(h% 6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Gp+\}<^Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :Zx|=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J_;*@mW  
　　期初未分配利润 Retained earnings, beginning of the year w`=O '0d  
　　资本公积-股本溢价 Capital surplus - share premium HUAYtUBH  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oOC&w0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation DR,7rT{$  
　　资本公积-股权投资准备 Capital surplus - investment reserve r7L.W
  
　　资本公积-拨款转入 Capital surplus - subsidiary ;8dffsyq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^9]iUx  
　　资本公积-其他 Capital surplus - others jM @N<k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .g1x$cQ1<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R PoBF~>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qDYNY`  
　　盈余公积-储备基金 Surplus reserve - reserve fund - jCj_@n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6`20  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u&^KrOM@#  
　　主营业务收入 Sales a2tEp+7?  
　　主营业务成本 Cost of sales "qd|!:bE  
　　主营业务税金及附加 Sales tax H%gAgXHn  
　　营业费用 Operating expenses n:2._s T  
　　管理费用 General and administrative expenses 8A .7q  
　　财务费用 Financial expenses 8>Cf}TvErx  
　　投资收益 Investment income +:4>4=  
　　其他业务收入 Other operating income %y
|pVN!U  
　　营业外收入 Non-operating income 8?Ju\W  
　　补贴收入 Subsidy income 4dcm)Xr  
　　其他业务支出 Other operating expenses \"))P1  
　　营业外支出 Non-operating expenses p)ig~kk`  
　　所得税 Income tax FO%pdLs,  
　　直接人工成本差异(direct labor variance) ^D
6 TeH  
　　直接材料成本差异(direct material variance) q7f`:P9~  
　　在产品计价(work-in-process costing) /I!62?)-*  
　　联产品成本计算(joint products costing) d H PvVe/  
　　生产成本汇总程序(accumulation process of procluction cost) T^(W _S  
　　制造费用差异(manufacturing expenses variance) 0 !{X8>x  
　　实际成本与估计成本(actual cost and estimated cost) CbC[aVA=  
　　工资费用分配(salary costs allocation) 2l+L96  
　　成本曲线(cost curve) `[g$EXX  
　　农业生产成本(agriculture production cost) u}|v;:|j  
　　原始成本和重置成本(original cost and replacement cost) At?|[%<`  
　　工程施工成本 Q;w[o
 
　　直接成本与间接成本(direct cost and indirect cost) \Ta5c31S+  
　　可控成本(controllable cost) !Q15 qvRS  
　　制造费用分配(manufacturing expenses allocation) l`ZL^uT  
　　理论成本与应用成本(theory cost and practice cost) HY FMf3  
　　辅助生产成本分配(auxiliary production cost allocation) ,?erAI  
　　期间,费用 ;Vs2e  
　　成本控制程序(procedure of cost control) HI 1T  
　　成本记录(cost entry, cost recorder cost agenda) _,)_(R ,h  
　　成本计算分批法(job costing method) z k/`Uz  
　　成本计算分步法 !p!Qg1O6o  
　　直接人工成本差异(direct labor variance) A,~KrRd  
　　成本控制方法(cost control method)