[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 JVydTvc  
　　股本 Share capital @q]4]U)  
　　已归还投资 Investment returned >cJix 1  
　　利润分配-其他转入 Profit appropriation - other transfer in _0}u0fk  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i]9C"Kw$L  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x n?$@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0Xb,ne 7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z-:T')#Cf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Np7+g`nG  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^p)#;$6b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HA$Xg j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S#kYPe  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends galzk$D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K @RGvP  
　　期初未分配利润 Retained earnings, beginning of the year L>LIN 1
A  
　　资本公积-股本溢价 Capital surplus - share premium # ~Doz7~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0CO@@`~4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `R;i1/  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?8N^jjG  
　　资本公积-拨款转入 Capital surplus - subsidiary bFjH*~ P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'Fy"|M;2  
　　资本公积-其他 Capital surplus - others > a;iX.K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  LAkBf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [;H-HpBaa  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E5!vw@,  
　　盈余公积-储备基金 Surplus reserve - reserve fund _o[fjd  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S/"G=^~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment i-PK59VZ8f  
　　主营业务收入 Sales _B>'07D0  
　　主营业务成本 Cost of sales }yVx"e)  
　　主营业务税金及附加 Sales tax .' }jd#  
　　营业费用 Operating expenses Om^(CAp  
　　管理费用 General and administrative expenses T*:w1*:  
　　财务费用 Financial expenses 3\2%i6W6  
　　投资收益 Investment income ~UJ.A<>Fh  
　　其他业务收入 Other operating income ~7 `,}) d  
　　营业外收入 Non-operating income "AU.Eh"-1  
　　补贴收入 Subsidy income rY6x):sC  
　　其他业务支出 Other operating expenses v4<W57oH  
　　营业外支出 Non-operating expenses 4GbfA .u  
　　所得税 Income tax )$RV)  
　　直接人工成本差异(direct labor variance) ![;={d0  
　　直接材料成本差异(direct material variance) Mgr?D  
　　在产品计价(work-in-process costing) 9}%$j  
　　联产品成本计算(joint products costing) :.4O Hp1  
　　生产成本汇总程序(accumulation process of procluction cost) ?z`={oN
  
　　制造费用差异(manufacturing expenses variance) q>Di|5<y  
　　实际成本与估计成本(actual cost and estimated cost) BBM[Fy37!}  
　　工资费用分配(salary costs allocation) 8tQ;N'  
　　成本曲线(cost curve) "I66@d?  
　　农业生产成本(agriculture production cost) <pfl>Uf  
　　原始成本和重置成本(original cost and replacement cost) &#L C'  
　　工程施工成本 R\|,GZ!`+  
　　直接成本与间接成本(direct cost and indirect cost) C7ug\_,s  
　　可控成本(controllable cost) Tf~eH!~0  
　　制造费用分配(manufacturing expenses allocation) {
.542}A  
　　理论成本与应用成本(theory cost and practice cost) i,h30J  
　　辅助生产成本分配(auxiliary production cost allocation) aX`uF<c9  
　　期间,费用 /cb`%"Z  
　　成本控制程序(procedure of cost control) +}O -WX?  
　　成本记录(cost entry, cost recorder cost agenda) "]#Ij6ml  
　　成本计算分批法(job costing method) 23P&n(.  
　　成本计算分步法 _tJt eDRY  
　　直接人工成本差异(direct labor variance) 9v_s_QkL2  
　　成本控制方法(cost control method)