[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 z,K;GZuP  
　　股本 Share capital ,GUOq!z  
　　已归还投资 Investment returned R5& R~1N  
　　利润分配-其他转入 Profit appropriation - other transfer in 3R& FzLs  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DkJ "#8Yl=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -$sVqR>_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund A+41JMH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o"j$*o=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L+D9ZE]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E+z"m|G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W,fXHYst  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d
:
8c}t2X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D^)?*(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z(eAhK}6?  
　　期初未分配利润 Retained earnings, beginning of the year "ph<V,lg  
　　资本公积-股本溢价 Capital surplus - share premium y Q-{
CJ,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <^d a-b>C  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +x]3 -s  
　　资本公积-股权投资准备 Capital surplus - investment reserve FH
)_L1n  
　　资本公积-拨款转入 Capital surplus - subsidiary H&SoVi_V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation brEA-xNWQ  
　　资本公积-其他 Capital surplus - others svvl`|n%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4A)@,t9+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (sqI: a   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *ry}T=  
　　盈余公积-储备基金 Surplus reserve - reserve fund YhQ%S}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @@V{W)rl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O)$Pvll  
　　主营业务收入 Sales $* +IsP!  
　　主营业务成本 Cost of sales *2>k ic aH  
　　主营业务税金及附加 Sales tax gP.PyYUV  
　　营业费用 Operating expenses 3=-V!E  
　　管理费用 General and administrative expenses * zt?y  
　　财务费用 Financial expenses H>]A|-rG#  
　　投资收益 Investment income Om_-#S  
　　其他业务收入 Other operating income F1u2SltR
 
　　营业外收入 Non-operating income (v}4,'dS  
　　补贴收入 Subsidy income #Q1}h  
　　其他业务支出 Other operating expenses Q<>b3X>O  
　　营业外支出 Non-operating expenses s("\]K  
　　所得税 Income tax .$ ]-::&  
　　直接人工成本差异(direct labor variance) Qs,4PPEg  
　　直接材料成本差异(direct material variance) yJ4ZB/ZQ  
　　在产品计价(work-in-process costing) /|m0)H.>  
　　联产品成本计算(joint products costing) kRqe&N e  
　　生产成本汇总程序(accumulation process of procluction cost) +~$pkxD"  
　　制造费用差异(manufacturing expenses variance) ^X;p8uBo  
　　实际成本与估计成本(actual cost and estimated cost) <,*3Av  
　　工资费用分配(salary costs allocation) w:+&i|H>  
　　成本曲线(cost curve) g.pR4Mf=Z  
　　农业生产成本(agriculture production cost) h+ <Jv   
　　原始成本和重置成本(original cost and replacement cost) [\e/xY(4  
　　工程施工成本 E NrcIZ  
　　直接成本与间接成本(direct cost and indirect cost) )&j@={0  
　　可控成本(controllable cost) }<^QW't_Y  
　　制造费用分配(manufacturing expenses allocation) \Oxyc}&  
　　理论成本与应用成本(theory cost and practice cost) ^
^B~v<uK  
　　辅助生产成本分配(auxiliary production cost allocation) 8"}8Nrb0  
　　期间,费用 ' eh }t  
　　成本控制程序(procedure of cost control) C6'K)P[p  
　　成本记录(cost entry, cost recorder cost agenda) .(99f#2M:  
　　成本计算分批法(job costing method) H128T8?r[  
　　成本计算分步法 :gn&wi  
　　直接人工成本差异(direct labor variance) 01~ nC@;  
　　成本控制方法(cost control method)