[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 A~<cp)E  
　　股本 Share capital #[Rs&$vQm  
　　已归还投资 Investment returned MieO1l  
　　利润分配-其他转入 Profit appropriation - other transfer in CF:!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UUGX@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nXERj; Q"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund h%sw^;\!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <00=bZzX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tHr4/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit eZ 7Atuv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^,`]Q)P^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^E".`~R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G\~?.s|^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hd`jf97*  
　　期初未分配利润 Retained earnings, beginning of the year jrX`_Y  
　　资本公积-股本溢价 Capital surplus - share premium `r0lu_.$]4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &%u m#XE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ``>z8t[ks  
　　资本公积-股权投资准备 Capital surplus - investment reserve C(M?$s`  
　　资本公积-拨款转入 Capital surplus - subsidiary Ydyz-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;s+3#Py  
　　资本公积-其他 Capital surplus - others ~6+>2|wIS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }
#&L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {YwdhwJP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 35:R
sL  
　　盈余公积-储备基金 Surplus reserve - reserve fund .0MY$0s  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #8y"1I=i&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment o[q|dhrANh  
　　主营业务收入 Sales VLoRS)   
　　主营业务成本 Cost of sales 0-/@-qV\  
　　主营业务税金及附加 Sales tax 01NP  
　　营业费用 Operating expenses ;jBS:k?  
　　管理费用 General and administrative expenses v@{VQVx  
　　财务费用 Financial expenses Nv3u)?A3w  
　　投资收益 Investment income {`(MK6D8 c  
　　其他业务收入 Other operating income 3Zwhv+CP[  
　　营业外收入 Non-operating income 86a,J3C[  
　　补贴收入 Subsidy income 3\cx(  
　　其他业务支出 Other operating expenses ";DozPU  
　　营业外支出 Non-operating expenses nQ{~D5y,,  
　　所得税 Income tax bH!_0+$P  
　　直接人工成本差异(direct labor variance) $'yWg_(  
　　直接材料成本差异(direct material variance) G2b"R{i/,  
　　在产品计价(work-in-process costing) >~tx8aI{  
　　联产品成本计算(joint products costing) XD80]@\za  
　　生产成本汇总程序(accumulation process of procluction cost) .:e#!~Ki  
　　制造费用差异(manufacturing expenses variance) uuL(BUGt-  
　　实际成本与估计成本(actual cost and estimated cost) ({D>(xN  
　　工资费用分配(salary costs allocation) kYR^  
　　成本曲线(cost curve) N,:G5Wx
W  
　　农业生产成本(agriculture production cost) nswhYSX  
　　原始成本和重置成本(original cost and replacement cost) mP?}h  
　　工程施工成本 9#kk5 )J  
　　直接成本与间接成本(direct cost and indirect cost) TP)o0U  
　　可控成本(controllable cost) !sYZ1;WAO  
　　制造费用分配(manufacturing expenses allocation) ?[%.4i;-h  
　　理论成本与应用成本(theory cost and practice cost) r>.l^U9hJ  
　　辅助生产成本分配(auxiliary production cost allocation) Nnoj6+b  
　　期间,费用 ]v:"    
　　成本控制程序(procedure of cost control) >ul&x!?@  
　　成本记录(cost entry, cost recorder cost agenda) J/PK#<  
　　成本计算分批法(job costing method) qOa*JA`  
　　成本计算分步法 n#B}p*G  
　　直接人工成本差异(direct labor variance) ==trl#kQ%%  
　　成本控制方法(cost control method)