[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 ivdw1g|)h  
　　股本 Share capital uo1G   
　　已归还投资 Investment returned ':,6s  
　　利润分配-其他转入 Profit appropriation - other transfer in l<<G".?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?KxI|os  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4'BzW Z;_a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "X']_:F1a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +n(H"I7cU  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $XS0:C0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @LY 5]og  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oH+UuP2a-J  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oeXNb4; 4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dRZor gar  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ";~}"Yz?[  
　　期初未分配利润 Retained earnings, beginning of the year }iy`Ko+B"b  
　　资本公积-股本溢价 Capital surplus - share premium .}fc*2.'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PMZdz>>T  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \h^bO xh  
　　资本公积-股权投资准备 Capital surplus - investment reserve D<7S P,D
 
　　资本公积-拨款转入 Capital surplus - subsidiary 
^F*)Jq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f5a%/
1?  
　　资本公积-其他 Capital surplus - others T JY$<:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .<Z7
K @  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?xf59mY7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4~a0   
　　盈余公积-储备基金 Surplus reserve - reserve fund (2@b ,w^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BO\l>\)Ir  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '$)
Wp_  
　　主营业务收入 Sales >Z^7=5
K"O  
　　主营业务成本 Cost of sales 'OGOT0(  
　　主营业务税金及附加 Sales tax 9\)NFZ3Mz  
　　营业费用 Operating expenses {s8''+Q#(-  
　　管理费用 General and administrative expenses
M O5fu!  
　　财务费用 Financial expenses ,WOF)
  
　　投资收益 Investment income HqgTu`  
　　其他业务收入 Other operating income >/n5=RWh  
　　营业外收入 Non-operating income p)ZlQ.d#Y  
　　补贴收入 Subsidy income 1jmhh!,  
　　其他业务支出 Other operating expenses "EpE!jh  
　　营业外支出 Non-operating expenses v85&s  
　　所得税 Income tax n+GCL+Mo  
　　直接人工成本差异(direct labor variance) Rl5}W\&  
　　直接材料成本差异(direct material variance) uy\YJ.WMQ  
　　在产品计价(work-in-process costing) 4d]  
　　联产品成本计算(joint products costing) 1rPeh{SZ  
　　生产成本汇总程序(accumulation process of procluction cost) LR)is  
　　制造费用差异(manufacturing expenses variance) bf;IJ|v^  
　　实际成本与估计成本(actual cost and estimated cost) =r0!-[XCa  
　　工资费用分配(salary costs allocation) #U
ND'c(5  
　　成本曲线(cost curve) r.ajw&J2  
　　农业生产成本(agriculture production cost) U}A+jJ  
　　原始成本和重置成本(original cost and replacement cost) UjKHGsDi4  
　　工程施工成本 3C,e>zE}  
　　直接成本与间接成本(direct cost and indirect cost) F$ h/k^  
　　可控成本(controllable cost) r)j#Skh].  
　　制造费用分配(manufacturing expenses allocation) l3g6y9;  
　　理论成本与应用成本(theory cost and practice cost) s?Q`#qD  
　　辅助生产成本分配(auxiliary production cost allocation) .j&jf^a5  
　　期间,费用 h y[_  
　　成本控制程序(procedure of cost control) M2xUs  
　　成本记录(cost entry, cost recorder cost agenda) }Xc|Z.6  
　　成本计算分批法(job costing method) b1*6 )  
　　成本计算分步法 L <QDC   
　　直接人工成本差异(direct labor variance) tb=L+WAIw  
　　成本控制方法(cost control method)