[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 >slD.rb]  
　　股本 Share capital S:aAR*<6  
　　已归还投资 Investment returned I]+xerVd  
　　利润分配-其他转入 Profit appropriation - other transfer in V3r1|{Z(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ek\8u` GC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A/ZZ[B-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund R9@Dd  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _IYd^c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a|?&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]/g&y
5RG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {RcmjI7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xMsSZ{j%5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LS;j]
!CU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jGy%O3/  
　　期初未分配利润 Retained earnings, beginning of the year Mm7;'Zbg  
　　资本公积-股本溢价 Capital surplus - share premium *'[8FZ|dQ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &B?TX.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UVa:~c$U4  
　　资本公积-股权投资准备 Capital surplus - investment reserve gCfAy=-,V  
　　资本公积-拨款转入 Capital surplus - subsidiary Se~<Vpo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation pn"TFapJA  
　　资本公积-其他 Capital surplus - others w{TZN{ Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .\)`Xj[?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T-,T)R`R  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $]LhE:!G  
　　盈余公积-储备基金 Surplus reserve - reserve fund ggn C #$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund T6mbGE*IeE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r'*x><m'  
　　主营业务收入 Sales NN>E1d=  
　　主营业务成本 Cost of sales q9+`pj  
　　主营业务税金及附加 Sales tax RBuerap  
　　营业费用 Operating expenses \"k[y+O],4  
　　管理费用 General and administrative expenses tV.qdy/]}  
　　财务费用 Financial expenses LL% Aw)Q`  
　　投资收益 Investment income 8[v9|r  
　　其他业务收入 Other operating income (B+CI%= D  
　　营业外收入 Non-operating income J34/rL/s  
　　补贴收入 Subsidy income |z.x M>  
　　其他业务支出 Other operating expenses l/*NscYtQ  
　　营业外支出 Non-operating expenses R%Xhdcn7  
　　所得税 Income tax
f wE b  
　　直接人工成本差异(direct labor variance) P'}WmE'B}F  
　　直接材料成本差异(direct material variance) S:5vC{  
　　在产品计价(work-in-process costing) fGdT2}gd  
　　联产品成本计算(joint products costing) r{Lr Q  
　　生产成本汇总程序(accumulation process of procluction cost) _L8|ZV./  
　　制造费用差异(manufacturing expenses variance) SfTTB'9  
　　实际成本与估计成本(actual cost and estimated cost) +>bm~6  
　　工资费用分配(salary costs allocation) X%X`o%AqC  
　　成本曲线(cost curve) "R<c  
　　农业生产成本(agriculture production cost) #Sg< 9xsW  
　　原始成本和重置成本(original cost and replacement cost) 9f=L '{  
　　工程施工成本 |; [XZ ZZ  
　　直接成本与间接成本(direct cost and indirect cost) h95a61a,Vy  
　　可控成本(controllable cost)  {4]sJT  
　　制造费用分配(manufacturing expenses allocation) 2eC`^  
　　理论成本与应用成本(theory cost and practice cost) bv:M zYS  
　　辅助生产成本分配(auxiliary production cost allocation) zjE|UK{  
　　期间,费用 #!.26RM:P  
　　成本控制程序(procedure of cost control) ]9A@iA  
　　成本记录(cost entry, cost recorder cost agenda) n3z]&J5fr  
　　成本计算分批法(job costing method) ;15j\{r  
　　成本计算分步法 |(eR v?Qy@  
　　直接人工成本差异(direct labor variance) o|en"?4  
　　成本控制方法(cost control method)