[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 !J3dlUFRO  
　　股本 Share capital &|;XLRHP}  
　　已归还投资 Investment returned aCu 8 D!  
　　利润分配-其他转入 Profit appropriation - other transfer in K{eq'F5M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ),#%jc 2_^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2s(c#$JVS  
　　利润分配-提取储备基金 Profit appropriation - reserve fund by 'P}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t5r,3x!E  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B}Q.Is5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #KC& ct  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [O) Q\|k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dQD YN_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u:~2:3B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =Q#} ,T  
　　期初未分配利润 Retained earnings, beginning of the year i:9f#  
　　资本公积-股本溢价 Capital surplus - share premium '&?OhSe
N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [If%+mH
dU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QnsD,
F; /  
　　资本公积-股权投资准备 Capital surplus - investment reserve UY@^KT]  
　　资本公积-拨款转入 Capital surplus - subsidiary HAq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation K-%x]Fp=  
　　资本公积-其他 Capital surplus - others ~>h_#sIBC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rkdf htpI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Gqe?CM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c{YBCWA  
　　盈余公积-储备基金 Surplus reserve - reserve fund |"4+~z%/9!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,BG aJ|k  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X?m"86L  
　　主营业务收入 Sales xcBV,[E{  
　　主营业务成本 Cost of sales :~K c"Pg  
　　主营业务税金及附加 Sales tax F` /mcyf  
　　营业费用 Operating expenses q)Qd+:a7{  
　　管理费用 General and administrative expenses tOn 6  
　　财务费用 Financial expenses [PVem  
　　投资收益 Investment income [1pWg^  
　　其他业务收入 Other operating income b
`?$;5  
　　营业外收入 Non-operating income Q8]lz}  
　　补贴收入 Subsidy income .UxbwTup  
　　其他业务支出 Other operating expenses 6[r-8_  
　　营业外支出 Non-operating expenses $yd "bJK  
　　所得税 Income tax @FC|1=+  
　　直接人工成本差异(direct labor variance) g^ @9SU  
　　直接材料成本差异(direct material variance) d
Mo456L  
　　在产品计价(work-in-process costing) <1r#hFUUL  
　　联产品成本计算(joint products costing) ]: V R3e"H  
　　生产成本汇总程序(accumulation process of procluction cost) in>Os@e#  
　　制造费用差异(manufacturing expenses variance) k!9LJ%Xh  
　　实际成本与估计成本(actual cost and estimated cost) "eqNd"~  
　　工资费用分配(salary costs allocation) *>m,7} L  
　　成本曲线(cost curve) \Y37wy4  
　　农业生产成本(agriculture production cost) ="~yD[S  
　　原始成本和重置成本(original cost and replacement cost) p6UPP|-S  
　　工程施工成本 J.nJ@?O+  
　　直接成本与间接成本(direct cost and indirect cost) Wq 5Nc  
　　可控成本(controllable cost) K)e;*D  
　　制造费用分配(manufacturing expenses allocation) '/2u^&W  
　　理论成本与应用成本(theory cost and practice cost) ??X3teO{  
　　辅助生产成本分配(auxiliary production cost allocation) _J|cJ %F>%  
　　期间,费用 4z{jWNM)N  
　　成本控制程序(procedure of cost control) {
jnfe}]  
　　成本记录(cost entry, cost recorder cost agenda) s&>U-7fx"  
　　成本计算分批法(job costing method) oP[R?zN  
　　成本计算分步法 A6ar@$MZ  
　　直接人工成本差异(direct labor variance) n U0  
　　成本控制方法(cost control method)