[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 =|%T E   
　　股本 Share capital FOA%(5$4  
　　已归还投资 Investment returned U.F65KaKF  
　　利润分配-其他转入 Profit appropriation - other transfer in KTEis!w  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *a%PA(%6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WLl9>v^1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %S#"pKE6R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z.^ )r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xt84Evo  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8W>l(w9M  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :GYv9OG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $ bosGG  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sEN@q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  s D3|Qj;  
　　期初未分配利润 Retained earnings, beginning of the year %4Zy1{yKs_  
　　资本公积-股本溢价 Capital surplus - share premium OJ 5 !+#>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $\!;*SSj  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Sh6Cw4 R  
　　资本公积-股权投资准备 Capital surplus - investment reserve EvmmQ  
　　资本公积-拨款转入 Capital surplus - subsidiary z0[ZO1Fo(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |]cDz  
　　资本公积-其他 Capital surplus - others ;/T-rVND  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }AqD0Qd2Hj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1[`<JCFClc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ig KAD#2a  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rk[ * p  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund se HbwO3 b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Dg+d=I?  
　　主营业务收入 Sales NF!1)  
　　主营业务成本 Cost of sales UJ$:5*S=u  
　　主营业务税金及附加 Sales tax a4RFn\4?  
　　营业费用 Operating expenses lh_zZ!)g  
　　管理费用 General and administrative expenses np^<HfYV  
　　财务费用 Financial expenses 9%14k  
　　投资收益 Investment income PZJ 4:h  
　　其他业务收入 Other operating income 5qSZ>DZ  
　　营业外收入 Non-operating income o~&!M_ED  
　　补贴收入 Subsidy income ug"<\"  
　　其他业务支出 Other operating expenses ha! "BR  
　　营业外支出 Non-operating expenses CZRo{2!?U  
　　所得税 Income tax :[f`HY
&  
　　直接人工成本差异(direct labor variance) by[i"!RCu  
　　直接材料成本差异(direct material variance) qjzW9yV+  
　　在产品计价(work-in-process costing) i?dKmRp(@y  
　　联产品成本计算(joint products costing) >?eTbtP  
　　生产成本汇总程序(accumulation process of procluction cost) >1G*ya)  
　　制造费用差异(manufacturing expenses variance) g
+)\/n|  
　　实际成本与估计成本(actual cost and estimated cost) `j}d=zZ  
　　工资费用分配(salary costs allocation) hyfnIb@~}  
　　成本曲线(cost curve) cCGXB|9fYR  
　　农业生产成本(agriculture production cost) {WeXURp&nF  
　　原始成本和重置成本(original cost and replacement cost) :yjK*"T|OD  
　　工程施工成本 ?}v%JUcs  
　　直接成本与间接成本(direct cost and indirect cost) 6H,=S`V]EK  
　　可控成本(controllable cost) 0DVZRB  
　　制造费用分配(manufacturing expenses allocation) 3,L3C9V'  
　　理论成本与应用成本(theory cost and practice cost) % `1CE\f  
　　辅助生产成本分配(auxiliary production cost allocation) 3;S`
<  
　　期间,费用 ##FNq#F  
　　成本控制程序(procedure of cost control) etMh=/NFV  
　　成本记录(cost entry, cost recorder cost agenda) )z235}P  
　　成本计算分批法(job costing method) L2.`1Aag  
　　成本计算分步法 UW[{d/.wC  
　　直接人工成本差异(direct labor variance) u<=KC/vZe  
　　成本控制方法(cost control method)