[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 Xt +9z  
　　股本 Share capital %r8;i  
　　已归还投资 Investment returned +}PN+:yV  
　　利润分配-其他转入 Profit appropriation - other transfer in `46z D ?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nv\K!wZI=b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [bRE=Zr$Ry  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?'_6M4UKa  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;#:AM;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dCeLW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mhy='AQJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {`,)<R>}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZJ.a
n%4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (|NCxey  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V@[C=K
  
　　期初未分配利润 Retained earnings, beginning of the year eW;
3koE  
　　资本公积-股本溢价 Capital surplus - share premium [FLR&=.(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ambr}+}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {Ay dt8  
　　资本公积-股权投资准备 Capital surplus - investment reserve K6sXw[VC[  
　　资本公积-拨款转入 Capital surplus - subsidiary ZvMU3]
)u  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &BRa5`  
　　资本公积-其他 Capital surplus - others EC 1|$Co  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G? XS-oSv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5n{d jP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zo8D"  
　　盈余公积-储备基金 Surplus reserve - reserve fund xiDgQTDz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?{e}ouKYX1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *UJ4\  
　　主营业务收入 Sales v?Utz~lQ  
　　主营业务成本 Cost of sales f 9Kt>2IN  
　　主营业务税金及附加 Sales tax I]E 3&gnC  
　　营业费用 Operating expenses I7~) q`  
　　管理费用 General and administrative expenses =^i K^)  
　　财务费用 Financial expenses /R&h#;l  
　　投资收益 Investment income CH&{x7$he  
　　其他业务收入 Other operating income +vaA P=  
　　营业外收入 Non-operating income x~vNUyEN)  
　　补贴收入 Subsidy income +`_0tM1  
　　其他业务支出 Other operating expenses D}LM(s3li7  
　　营业外支出 Non-operating expenses 9@yF7  
　　所得税 Income tax JO+tY[q  
　　直接人工成本差异(direct labor variance) h<TZJCt  
　　直接材料成本差异(direct material variance) x7U=1y(  
　　在产品计价(work-in-process costing) 8-B7_GoJ+B  
　　联产品成本计算(joint products costing) `$S&:Q,  
　　生产成本汇总程序(accumulation process of procluction cost)  ]%FAJ\  
　　制造费用差异(manufacturing expenses variance) !ltq@8#_|  
　　实际成本与估计成本(actual cost and estimated cost) gXJBb+P   
　　工资费用分配(salary costs allocation) 
doOuc4  
　　成本曲线(cost curve) BdF/(Pg  
　　农业生产成本(agriculture production cost) rM"27ud[`_  
　　原始成本和重置成本(original cost and replacement cost) /Pkz3 (1  
　　工程施工成本 7HBf^N.  
　　直接成本与间接成本(direct cost and indirect cost) }cr'o"4  
　　可控成本(controllable cost) %l
!?d`?  
　　制造费用分配(manufacturing expenses allocation) *LU/3H|}  
　　理论成本与应用成本(theory cost and practice cost) V`1{*PrI@L  
　　辅助生产成本分配(auxiliary production cost allocation) #[bL9R5NC  
　　期间,费用 3ie k>'T  
　　成本控制程序(procedure of cost control) e-`.Ht  
　　成本记录(cost entry, cost recorder cost agenda) nqm=snh  
　　成本计算分批法(job costing method) OtmDZ.t;`  
　　成本计算分步法 #Uu,yHMv:;  
　　直接人工成本差异(direct labor variance) t`+A;%=K]  
　　成本控制方法(cost control method)