[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 hRKAs ]^j  
　　股本 Share capital u/W  
　　已归还投资 Investment returned 2|
2'?  
　　利润分配-其他转入 Profit appropriation - other transfer in j2\B(PA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vE4ce  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .aJ\^
Fx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `|9NxF+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PWU8 9YXp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _wvSLu<q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UvR F\x%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends x+1Cs$E;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *CsRO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,_ zivUU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |ATz<"q>  
　　期初未分配利润 Retained earnings, beginning of the year .rfKItd  
　　资本公积-股本溢价 Capital surplus - share premium 0f"9wPC  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d46PAA{'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a!OS2Tz:  
　　资本公积-股权投资准备 Capital surplus - investment reserve f8Z[prfP  
　　资本公积-拨款转入 Capital surplus - subsidiary 6 GL.bS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x d9+P  
　　资本公积-其他 Capital surplus - others d#Hl3]wT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gmFCj
s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ED0Vlw+1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 12W`7  
　　盈余公积-储备基金 Surplus reserve - reserve fund w]<a$C8*y:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund iR_j h=2{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <oJM||ZA  
　　主营业务收入 Sales e|6kgj3/  
　　主营业务成本 Cost of sales LYYz =gvZl  
　　主营业务税金及附加 Sales tax &Nzq/~uqP  
　　营业费用 Operating expenses U/9i'D[|{  
　　管理费用 General and administrative expenses j=&]=0F  
　　财务费用 Financial expenses Rv-`6eyAA  
　　投资收益 Investment income Nn`l+WA3  
　　其他业务收入 Other operating income k/U1 :9  
　　营业外收入 Non-operating income ;F)j,Ywi)H  
　　补贴收入 Subsidy income G[;GP0\N  
　　其他业务支出 Other operating expenses olHT* mr  
　　营业外支出 Non-operating expenses ?p&CR[  
　　所得税 Income tax 8mrB_B5  
　　直接人工成本差异(direct labor variance) )sONfn  
　　直接材料成本差异(direct material variance) V'-}B6 3S>  
　　在产品计价(work-in-process costing) A }(V2  
　　联产品成本计算(joint products costing) O %x <  
　　生产成本汇总程序(accumulation process of procluction cost) NVt612/'7y  
　　制造费用差异(manufacturing expenses variance) wW.V>$q  
　　实际成本与估计成本(actual cost and estimated cost) df85g  
　　工资费用分配(salary costs allocation) FR bm
eq3c  
　　成本曲线(cost curve) #pe #(xoI  
　　农业生产成本(agriculture production cost) TnuNoMD.  
　　原始成本和重置成本(original cost and replacement cost) %3Ba9Nmid  
　　工程施工成本 eUY/H1
  
　　直接成本与间接成本(direct cost and indirect cost) O_gr{L}  
　　可控成本(controllable cost) 0.MD_s0)>  
　　制造费用分配(manufacturing expenses allocation) O)2==_f\  
　　理论成本与应用成本(theory cost and practice cost) v--Qbu  
　　辅助生产成本分配(auxiliary production cost allocation) &3@{?K  
　　期间,费用 ]U4)2s  
　　成本控制程序(procedure of cost control) 5c8tH=  
　　成本记录(cost entry, cost recorder cost agenda) SC Qr/Q  
　　成本计算分批法(job costing method) ){D 6E9  
　　成本计算分步法 ?h$ =]  
　　直接人工成本差异(direct labor variance) jyLE  
　　成本控制方法(cost control method)