[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 PmRvjSIG  
　　股本 Share capital ^A
q0<  
　　已归还投资 Investment returned j
 0pI  
　　利润分配-其他转入 Profit appropriation - other transfer in O,%,dtD[a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RI0^#S_{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 12KC4,C&1i  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )&Oc7\J,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y8\P"qb  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LmePJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1!~cPD'F  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K"H\gmV_g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &~ y)b`r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !qj[$x-ns  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B6Vlc{c5SO  
　　期初未分配利润 Retained earnings, beginning of the year _!R$a-  
　　资本公积-股本溢价 Capital surplus - share premium W(`QbNJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zKO7`.*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e  "A"  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7{L4a\JzT  
　　资本公积-拨款转入 Capital surplus - subsidiary ~,b^f{7`!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UJ)pae  
　　资本公积-其他 Capital surplus - others 8Ojqm#/f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qW0:q.   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $(aq;DR  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve //U1mDFT  
　　盈余公积-储备基金 Surplus reserve - reserve fund Nr4:Gih  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "6$V1B0KW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment QO/0VB42  
　　主营业务收入 Sales i#]e&Bru5  
　　主营业务成本 Cost of sales :"\,iH  
　　主营业务税金及附加 Sales tax [y[d7V9_o  
　　营业费用 Operating expenses <+i(CGw  
　　管理费用 General and administrative expenses EiL#Dwx  
　　财务费用 Financial expenses 6Dlm.~G  
　　投资收益 Investment income <Kd(fFe  
　　其他业务收入 Other operating income ~2w&+@dV%  
　　营业外收入 Non-operating income 8Xotly  
　　补贴收入 Subsidy income CubQ6@,  
　　其他业务支出 Other operating expenses Nr~$i%[  
　　营业外支出 Non-operating expenses
dAh.I3  
　　所得税 Income tax /
\I6j;$z  
　　直接人工成本差异(direct labor variance) &AQqI  
　　直接材料成本差异(direct material variance) n|w+08c"  
　　在产品计价(work-in-process costing)  mgq!)  
　　联产品成本计算(joint products costing) n/+X3JJ  
　　生产成本汇总程序(accumulation process of procluction cost) I&;>(@K  
　　制造费用差异(manufacturing expenses variance)  EKwQ$?I  
　　实际成本与估计成本(actual cost and estimated cost) t4WB^dHYp  
　　工资费用分配(salary costs allocation) :v&[!  
　　成本曲线(cost curve) 8M,*w6P  
　　农业生产成本(agriculture production cost) .+9hm|  
　　原始成本和重置成本(original cost and replacement cost) 1i76u!{U  
　　工程施工成本 1-KNXGb'  
　　直接成本与间接成本(direct cost and indirect cost) ]pax,|+$C  
　　可控成本(controllable cost) J D \tt-  
　　制造费用分配(manufacturing expenses allocation) };/QK*  
　　理论成本与应用成本(theory cost and practice cost) 8i
#  
　　辅助生产成本分配(auxiliary production cost allocation) xM*_1+<dT$  
　　期间,费用
-@W9+Zf5  
　　成本控制程序(procedure of cost control) rFRcK>X\L  
　　成本记录(cost entry, cost recorder cost agenda) > ;,S||  
　　成本计算分批法(job costing method) uN|A}/hr]  
　　成本计算分步法 
_pvB$&  
　　直接人工成本差异(direct labor variance) )`\hK  
　　成本控制方法(cost control method)