[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 O3xz|&xY&  
　　股本 Share capital ^0eO\wc?O  
　　已归还投资 Investment returned Hdna{@~  
　　利润分配-其他转入 Profit appropriation - other transfer in .
f%vDB JS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \E&thp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I+~\ w N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $QffrU'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pXNtN5@FQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `skH-lk,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit VO|u8Z"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends J~'~[,K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2%]t3\XW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (zEYpTp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gl"wEL*  
　　期初未分配利润 Retained earnings, beginning of the year 0#]!#1utg  
　　资本公积-股本溢价 Capital surplus - share premium cf&C|U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1O4D+0@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (xQI($Wq*M  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2D_6
  
　　资本公积-拨款转入 Capital surplus - subsidiary b<\GI7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R05T5Q1]A  
　　资本公积-其他 Capital surplus - others o[imNy~~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]3 j[3'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F]0Jwm{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *Ji9%IA  
　　盈余公积-储备基金 Surplus reserve - reserve fund vhX-Qkt}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fGo_NB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9?!u2 o  
　　主营业务收入 Sales d(\1 }l  
　　主营业务成本 Cost of sales Es:5yX!  
　　主营业务税金及附加 Sales tax 5@iy3olP  
　　营业费用 Operating expenses Iw*C*%}[Z  
　　管理费用 General and administrative expenses CP@o,v-  
　　财务费用 Financial expenses %Au T8  
　　投资收益 Investment income -$b?rt]h1g  
　　其他业务收入 Other operating income wNbTM.@  
　　营业外收入 Non-operating income ~6MMErSj  
　　补贴收入 Subsidy income pj j}K  
　　其他业务支出 Other operating expenses '%:5axg?]  
　　营业外支出 Non-operating expenses WEps.]s  
　　所得税 Income tax ^Jn|*?+l  
　　直接人工成本差异(direct labor variance) EO"=\C,  
　　直接材料成本差异(direct material variance) 2-PI JO  
　　在产品计价(work-in-process costing) C\J@fpH(t`  
　　联产品成本计算(joint products costing) 65uZLsQ  
　　生产成本汇总程序(accumulation process of procluction cost) Ho MQt3C
 
　　制造费用差异(manufacturing expenses variance) \2(MpB\_6!  
　　实际成本与估计成本(actual cost and estimated cost) $=7H1 w  
　　工资费用分配(salary costs allocation) s~/57S  
　　成本曲线(cost curve) -5o?#%  
　　农业生产成本(agriculture production cost) ]y$)%J^T  
　　原始成本和重置成本(original cost and replacement cost) F61+n!%8  
　　工程施工成本 l(.7t'  
　　直接成本与间接成本(direct cost and indirect cost) Mi<*6j0  
　　可控成本(controllable cost) gca|
?tt  
　　制造费用分配(manufacturing expenses allocation) +Z )`inw  
　　理论成本与应用成本(theory cost and practice cost) Yo>%s4_,  
　　辅助生产成本分配(auxiliary production cost allocation) VN?<[#ij  
　　期间,费用 7Zhli Y1  
　　成本控制程序(procedure of cost control) LxIuxt=X|p  
　　成本记录(cost entry, cost recorder cost agenda) YHJ'  
　　成本计算分批法(job costing method) #3
YdjU3w  
　　成本计算分步法 |WQD=J%~(  
　　直接人工成本差异(direct labor variance) 9]"\"ka3>  
　　成本控制方法(cost control method)