[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 L[cl$pYV  
　　股本 Share capital w8>  
　　已归还投资 Investment returned ^E`SR6_cmj  
　　利润分配-其他转入 Profit appropriation - other transfer in .Pi 8c[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z2Rg`1B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3CArUP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund EG3?C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S6bW?8`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xcA5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C le
kB  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (_$'e%G0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2fv`O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O6Jn$'os1#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yp.\KLq8)  
　　期初未分配利润 Retained earnings, beginning of the year :{ Q[kYj  
　　资本公积-股本溢价 Capital surplus - share premium tf_ <w?~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'o.A8su,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |ZuS"'3_w  
　　资本公积-股权投资准备 Capital surplus - investment reserve d1=fA%pJ  
　　资本公积-拨款转入 Capital surplus - subsidiary %^ z##7^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation A6#5 z  
　　资本公积-其他 Capital surplus - others tsvh/)V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K|g+Wt^tQ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2%*mL98WK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k x26nDT(  
　　盈余公积-储备基金 Surplus reserve - reserve fund qL?`l;+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "de3Sbj@?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7lYiufg  
　　主营业务收入 Sales I#U"DwM  
　　主营业务成本 Cost of sales oUG!=.1}K5  
　　主营业务税金及附加 Sales tax >p|tIST  
　　营业费用 Operating expenses XAF*jevr  
　　管理费用 General and administrative expenses z),@YJU"z  
　　财务费用 Financial expenses iR(jCD?) Y  
　　投资收益 Investment income vRn
"0Mzl8  
　　其他业务收入 Other operating income JXA!l?%  
　　营业外收入 Non-operating income d iGkwKj  
　　补贴收入 Subsidy income :]g>8sWL  
　　其他业务支出 Other operating expenses -AcVVK&  
　　营业外支出 Non-operating expenses N|53|H  
　　所得税 Income tax ir/-zp_  
　　直接人工成本差异(direct labor variance) sj& j \<(  
　　直接材料成本差异(direct material variance) 3(n+5~{e  
　　在产品计价(work-in-process costing) zEYT,l  
　　联产品成本计算(joint products costing) Oj? |g_  
　　生产成本汇总程序(accumulation process of procluction cost)  a8wQ,  
　　制造费用差异(manufacturing expenses variance) DcL;7IT  
　　实际成本与估计成本(actual cost and estimated cost) ym~  
　　工资费用分配(salary costs allocation) 0v/}W(  
　　成本曲线(cost curve) u|}p3-z|Y  
　　农业生产成本(agriculture production cost) ./#F,^F2  
　　原始成本和重置成本(original cost and replacement cost) /3mt=1/~{B  
　　工程施工成本 ] 3UlF'{  
　　直接成本与间接成本(direct cost and indirect cost) 1o*eu&@  
　　可控成本(controllable cost) WQ>y;fi5/{  
　　制造费用分配(manufacturing expenses allocation) 0V_dg |.  
　　理论成本与应用成本(theory cost and practice cost) dnW#"  
　　辅助生产成本分配(auxiliary production cost allocation) *[SOz)  
　　期间,费用 OPtFz6  
　　成本控制程序(procedure of cost control) y(w&6:  
　　成本记录(cost entry, cost recorder cost agenda) ap y#8 ]  
　　成本计算分批法(job costing method) `C+>PCO  
　　成本计算分步法 !:<(p  
　　直接人工成本差异(direct labor variance) 8n 1<nS<  
　　成本控制方法(cost control method)