[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  GY`mF1b  
　　股本 Share capital (}B3df  
　　已归还投资 Investment returned O,.c gX   
　　利润分配-其他转入 Profit appropriation - other transfer in g79zzi-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L0\~K~q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B<$(
Nb5<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iHa:6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )x5t']w`K  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8yC t(ms  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m+|yk.md  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >;Ag7Ex  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
@bRKJPU9)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NI  r"i2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M"\Iw'5$  
　　期初未分配利润 Retained earnings, beginning of the year 56JxHQu  
　　资本公积-股本溢价 Capital surplus - share premium XgI;2Be+&a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~`97?6*Ra  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 43.Q);4  
　　资本公积-股权投资准备 Capital surplus - investment reserve JIc(hRf9>  
　　资本公积-拨款转入 Capital surplus - subsidiary '[Zgwz;z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +-r ~-bs  
　　资本公积-其他 Capital surplus - others :X*$U ~aQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P9 w);jp;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &M>o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6%^A6 U  
　　盈余公积-储备基金 Surplus reserve - reserve fund <EKTFHJ!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b9;w3Ba  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment CSwPL>tUV  
　　主营业务收入 Sales {nPiIPH  
　　主营业务成本 Cost of sales 8-B6D~i  
　　主营业务税金及附加 Sales tax ZS<`.L6B3  
　　营业费用 Operating expenses 9ls*L!Jw  
　　管理费用 General and administrative expenses ??#SQSU  
　　财务费用 Financial expenses b($9gre>mI  
　　投资收益 Investment income +mPVI
 
　　其他业务收入 Other operating income XEBeoOX/  
　　营业外收入 Non-operating income ^ItL_4  
　　补贴收入 Subsidy income b+`qGJrej  
　　其他业务支出 Other operating expenses ]T<tkvcI  
　　营业外支出 Non-operating expenses  "F=ta  
　　所得税 Income tax vw6>eT  
　　直接人工成本差异(direct labor variance) }Uu#N H  
　　直接材料成本差异(direct material variance) yUjkRT&h  
　　在产品计价(work-in-process costing) D"msD"  
　　联产品成本计算(joint products costing) dsU'UG7 L  
　　生产成本汇总程序(accumulation process of procluction cost) z3c7  
　　制造费用差异(manufacturing expenses variance) R=2"5Hy=  
　　实际成本与估计成本(actual cost and estimated cost) qizQt]l  
　　工资费用分配(salary costs allocation) 1 '!D   
　　成本曲线(cost curve) d@%PTSX  
　　农业生产成本(agriculture production cost)  RnSll-  
　　原始成本和重置成本(original cost and replacement cost) "m%EFWUOl  
　　工程施工成本 <A(Bq'eQM  
　　直接成本与间接成本(direct cost and indirect cost) Wj BH2v  
　　可控成本(controllable cost) l(9AwVoAR|  
　　制造费用分配(manufacturing expenses allocation) |~o0-: 'C  
　　理论成本与应用成本(theory cost and practice cost) &+0?Xip{Z  
　　辅助生产成本分配(auxiliary production cost allocation) E!RlH3})  
　　期间,费用 q/
^?rd  
　　成本控制程序(procedure of cost control) a/</P |UG  
　　成本记录(cost entry, cost recorder cost agenda) J4x|Afp   
　　成本计算分批法(job costing method) ]O>AD6P  
　　成本计算分步法 *xjP^y":  
　　直接人工成本差异(direct labor variance) ]N2! 'c  
　　成本控制方法(cost control method)