[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 Q"A_bdg5  
　　股本 Share capital BSN6|W  
　　已归还投资 Investment returned T` uDlo  
　　利润分配-其他转入 Profit appropriation - other transfer in p` $fTgm  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q}=fVY  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x'@W=P 7   
　　利润分配-提取储备基金 Profit appropriation - reserve fund g{e/X~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .+OB!'dDK^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aZ$/<|y~:_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u[)_^kIE(n  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cI5N"U@yN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^D>fis  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d$}&nV/A)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8`}l\ Y  
　　期初未分配利润 Retained earnings, beginning of the year R6 ;jY/*#  
　　资本公积-股本溢价 Capital surplus - share premium X1Qr_o-BR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ddb-@YD&+0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /w0
sj`;"  
　　资本公积-股权投资准备 Capital surplus - investment reserve C?/r;  
　　资本公积-拨款转入 Capital surplus - subsidiary -!l^]MU  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation GjEqU;XBi  
　　资本公积-其他 Capital surplus - others E-^2"j>o  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YV-j/U{&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VrVDm*AGQ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x.b
a|:5  
　　盈余公积-储备基金 Surplus reserve - reserve fund sJOV2#r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund avg4K*
vv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =LOk
13l\"  
　　主营业务收入 Sales }B`Ku5 M  
　　主营业务成本 Cost of sales )T9~8p.  
　　主营业务税金及附加 Sales tax M_Bu,<q^  
　　营业费用 Operating expenses ^+wk  
　　管理费用 General and administrative expenses (Ux[[  
　　财务费用 Financial expenses _C20 +PMO  
　　投资收益 Investment income +>!V ]S  
　　其他业务收入 Other operating income /HZv  
　　营业外收入 Non-operating income t U{\ev$x  
　　补贴收入 Subsidy income 19p8B&  
　　其他业务支出 Other operating expenses Pubv$u 2  
　　营业外支出 Non-operating expenses )9B:Y;>)  
　　所得税 Income tax U9 bWU
'  
　　直接人工成本差异(direct labor variance) }-74f  
　　直接材料成本差异(direct material variance) :> SLQ[1  
　　在产品计价(work-in-process costing) W2hA-1  
　　联产品成本计算(joint products costing)
q4/909x=  
　　生产成本汇总程序(accumulation process of procluction cost) `Ug tvo  
　　制造费用差异(manufacturing expenses variance) *jE;9^  
　　实际成本与估计成本(actual cost and estimated cost) 3 <9{v  
　　工资费用分配(salary costs allocation) %&h c"7/k  
　　成本曲线(cost curve) ya.n'X14  
　　农业生产成本(agriculture production cost) CcY7$D  
　　原始成本和重置成本(original cost and replacement cost) w.z<60%},0  
　　工程施工成本 zW5C1:.3K  
　　直接成本与间接成本(direct cost and indirect cost) pw\P<9e=  
　　可控成本(controllable cost) tb,9a!?  
　　制造费用分配(manufacturing expenses allocation) IX
WQ)  
　　理论成本与应用成本(theory cost and practice cost) &<Zdyf?[Ou  
　　辅助生产成本分配(auxiliary production cost allocation) aBxiK[[`  
　　期间,费用 i$C-)d]  
　　成本控制程序(procedure of cost control) Z/g]o#  
　　成本记录(cost entry, cost recorder cost agenda) g5Hr7Km  
　　成本计算分批法(job costing method) {~'H  
　　成本计算分步法  m*dNrG  
　　直接人工成本差异(direct labor variance) O%&cE*eX  
　　成本控制方法(cost control method)