[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 !>QS746S@  
　　股本 Share capital e$]`  
　　已归还投资 Investment returned ta"uxL\gge  
　　利润分配-其他转入 Profit appropriation - other transfer in xi['knUi2-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0_'(w;!wq:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  X[/>{rK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  8:=&=9%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m>yb}+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ro|mWP0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *69{#qN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends AsFn%8_I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I\e?v`e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D![42H+-Qd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,/0Q($oz
 
　　期初未分配利润 Retained earnings, beginning of the year ;1qE:x}
'H  
　　资本公积-股本溢价 Capital surplus - share premium .{+KKa $@G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]0v;;PfVl6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Gk_%WY*  
　　资本公积-股权投资准备 Capital surplus - investment reserve 58xaVOhb  
　　资本公积-拨款转入 Capital surplus - subsidiary ;fomc<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
Ed
GA#i3  
　　资本公积-其他 Capital surplus - others ^u'hl$`^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iMG)zPj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5=/&[=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BGM5pc (ei  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2iOn\ ^]x  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k=;>*:D%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @1+C*  
　　主营业务收入 Sales ;R[  xo!  
　　主营业务成本 Cost of sales @z $,KUH  
　　主营业务税金及附加 Sales tax \8j5b+  
　　营业费用 Operating expenses FY;\1bt<<  
　　管理费用 General and administrative expenses =5:L#` .  
　　财务费用 Financial expenses @ig'CF%(  
　　投资收益 Investment income [/dGOl+  
　　其他业务收入 Other operating income W|@
7I@@$"  
　　营业外收入 Non-operating income GJZGHUB=>  
　　补贴收入 Subsidy income -s~6FrKy  
　　其他业务支出 Other operating expenses b# ga  
　　营业外支出 Non-operating expenses A 8,9^cQ]  
　　所得税 Income tax )ph**g  
　　直接人工成本差异(direct labor variance) nW)-bAV<  
　　直接材料成本差异(direct material variance) Xge]3Ub  
　　在产品计价(work-in-process costing) U-RR>j  
　　联产品成本计算(joint products costing) D5]AL5=Xt2  
　　生产成本汇总程序(accumulation process of procluction cost) tW<i;2 l  
　　制造费用差异(manufacturing expenses variance) ]5(T{  
　　实际成本与估计成本(actual cost and estimated cost) nc<wDE6  
　　工资费用分配(salary costs allocation) feJz X*u  
　　成本曲线(cost curve) %v}SJEXFp  
　　农业生产成本(agriculture production cost) )m8ve)l  
　　原始成本和重置成本(original cost and replacement cost) DI9hy/T(  
　　工程施工成本 b1+6I_u.  
　　直接成本与间接成本(direct cost and indirect cost) x"g-okLN  
　　可控成本(controllable cost) 1XfH,6\8i  
　　制造费用分配(manufacturing expenses allocation) 4%!
#=JCl  
　　理论成本与应用成本(theory cost and practice cost) _N`'R.va  
　　辅助生产成本分配(auxiliary production cost allocation) :LE 0_ .  
　　期间,费用 F; upb 5  
　　成本控制程序(procedure of cost control) Za,MzKd=  
　　成本记录(cost entry, cost recorder cost agenda) 8aDSRfv*  
　　成本计算分批法(job costing method) N$'/J-^  
　　成本计算分步法 +IS+!K0?)  
　　直接人工成本差异(direct labor variance) !Cqm=q{K  
　　成本控制方法(cost control method)