[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 "1`w>(=  
　　股本 Share capital aimf,(+  
　　已归还投资 Investment returned "'XYW\bI  
　　利润分配-其他转入 Profit appropriation - other transfer in ~qXwQ@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *$3p3-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7%G&=8tq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #V
$sb1u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -:~z,F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BqM[{Kv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _Fe=:q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @Fzw_qr M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ap,zC)[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N`qGwNT%G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tgHN\@yj  
　　期初未分配利润 Retained earnings, beginning of the year >U?#'e{qW  
　　资本公积-股本溢价 Capital surplus - share premium )@] W=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %Aa_Bumf*:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "ZA`Lp;%w  
　　资本公积-股权投资准备 Capital surplus - investment reserve EfkBo5@Qi  
　　资本公积-拨款转入 Capital surplus - subsidiary  [{#n?BT  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {
Z1-B60P  
　　资本公积-其他 Capital surplus - others tK `A_hC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z_7TD)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ad9u;uS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :XTxrYt28  
　　盈余公积-储备基金 Surplus reserve - reserve fund (`u+(M!^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2sVDv@2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B9  ,  
　　主营业务收入 Sales (cI@#x  
　　主营业务成本 Cost of sales "{3MXAFe  
　　主营业务税金及附加 Sales tax _Y$v=!fY&  
　　营业费用 Operating expenses C;#gy-  
　　管理费用 General and administrative expenses L(
X}37  
　　财务费用 Financial expenses b,'rz04^  
　　投资收益 Investment income um\A  
　　其他业务收入 Other operating income j 2 0mZ  
　　营业外收入 Non-operating income Zu>CR_ C  
　　补贴收入 Subsidy income Y&y<WN}Q  
　　其他业务支出 Other operating expenses 8ZJ6~~h  
　　营业外支出 Non-operating expenses CK_\K,xVT  
　　所得税 Income tax 3$BO=hI/-  
　　直接人工成本差异(direct labor variance) 1v<uA9A%[  
　　直接材料成本差异(direct material variance) 2z1r|? l  
　　在产品计价(work-in-process costing) yVJ)JhV  
　　联产品成本计算(joint products costing) - s2Yhf  
　　生产成本汇总程序(accumulation process of procluction cost) ;=@?( n  
　　制造费用差异(manufacturing expenses variance) ~q}]/0-m  
　　实际成本与估计成本(actual cost and estimated cost) Zm(}~C29  
　　工资费用分配(salary costs allocation) dEor+5}  
　　成本曲线(cost curve) I*mBU^<9V  
　　农业生产成本(agriculture production cost) t+jdV  
　　原始成本和重置成本(original cost and replacement cost) 3E>]6  
　　工程施工成本 y+izC+  
　　直接成本与间接成本(direct cost and indirect cost) BZjL\{IW  
　　可控成本(controllable cost) 4 XGEw9`3  
　　制造费用分配(manufacturing expenses allocation) Nov An+  
　　理论成本与应用成本(theory cost and practice cost) o[S Mt  
　　辅助生产成本分配(auxiliary production cost allocation) K qNsCT+j  
　　期间,费用 ^,[gO#hgz  
　　成本控制程序(procedure of cost control) ?}jjBJ&  
　　成本记录(cost entry, cost recorder cost agenda) =,08D^xY  
　　成本计算分批法(job costing method) 1KJ[&jS ]  
　　成本计算分步法 W#wC  
　　直接人工成本差异(direct labor variance) kq(]7jU$[  
　　成本控制方法(cost control method)