[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 ^q2zqC  
　　股本 Share capital rNp#5[e   
　　已归还投资 Investment returned . %7A
7a  
　　利润分配-其他转入 Profit appropriation - other transfer in 1^dWmxUZH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eQj/)@B:V  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "KwKO8f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #IDCCD^1=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gvYs<,:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [N)M]u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit " z{w^k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :LG%8Z{R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W -&5 v  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
l0)uu4|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1YL5 ![T  
　　期初未分配利润 Retained earnings, beginning of the year \>k+Oyj  
　　资本公积-股本溢价 Capital surplus - share premium >j3N-;o@?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O2f2Fb$B7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q#Vf2U55m  
　　资本公积-股权投资准备 Capital surplus - investment reserve !f6  
　　资本公积-拨款转入 Capital surplus - subsidiary 37Y]sJrs$  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +6atbbe}  
　　资本公积-其他 Capital surplus - others C"<@EMU9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -^DB?j+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Nig-D>OS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AF6'JxG7  
　　盈余公积-储备基金 Surplus reserve - reserve fund XT"c7]X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z ngJ9js  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y2n*T KXI,  
　　主营业务收入 Sales %\0 Y1!Hw  
　　主营业务成本 Cost of sales w3D_ c~  
　　主营业务税金及附加 Sales tax pkx>6(Y  
　　营业费用 Operating expenses K2 2Xo<3  
　　管理费用 General and administrative expenses =d }3>YHS  
　　财务费用 Financial expenses TZg7BLfy  
　　投资收益 Investment income 5@ug1F&  
　　其他业务收入 Other operating income ig{5]wZ(  
　　营业外收入 Non-operating income @@jdF-Utj;  
　　补贴收入 Subsidy income k7*q.20  
　　其他业务支出 Other operating expenses (6nw8vQ  
　　营业外支出 Non-operating expenses ZI7<E  
　　所得税 Income tax HJmO+  
　　直接人工成本差异(direct labor variance) *bEsWeP  
　　直接材料成本差异(direct material variance) :F&WlU$L  
　　在产品计价(work-in-process costing) {W] jVh p  
　　联产品成本计算(joint products costing) 'S"F=)*-  
　　生产成本汇总程序(accumulation process of procluction cost) M %~kh"  
　　制造费用差异(manufacturing expenses variance) wG O)!u 4  
　　实际成本与估计成本(actual cost and estimated cost) O;2 u1p'iP  
　　工资费用分配(salary costs allocation) iq$/6!t  
　　成本曲线(cost curve) e^yB9b  
　　农业生产成本(agriculture production cost) 2B7&Ll\>  
　　原始成本和重置成本(original cost and replacement cost) Npq bxb  
　　工程施工成本 zu#o<6E{  
　　直接成本与间接成本(direct cost and indirect cost) q@:&^CS  
　　可控成本(controllable cost) Bh?;\D'YC  
　　制造费用分配(manufacturing expenses allocation) K@m^QioMj  
　　理论成本与应用成本(theory cost and practice cost) H;2pk  
　　辅助生产成本分配(auxiliary production cost allocation) 00i9yC8@6  
　　期间,费用 ,tZ
wXP{  
　　成本控制程序(procedure of cost control) PJ{.jWwD  
　　成本记录(cost entry, cost recorder cost agenda) 0*)79Sz  
　　成本计算分批法(job costing method) 9[`6f8S_$  
　　成本计算分步法 FWg 7e3  
　　直接人工成本差异(direct labor variance) ;QYK {3R?  
　　成本控制方法(cost control method)