[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 b]fzRdhl  
　　股本 Share capital j;nb?;  
　　已归还投资 Investment returned n=sXSxl  
　　利润分配-其他转入 Profit appropriation - other transfer in Tx >K:`oB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^Z,q$Gp~P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /n5n )P@L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `N87h"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7[#xOZT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v
fc[p ^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit VD7i52x S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \=2m7v#E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]7YNI S  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -*ELLY[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4B[D/kIg  
　　期初未分配利润 Retained earnings, beginning of the year p<GR SJIk=  
　　资本公积-股本溢价 Capital surplus - share premium </~ 6f(mg  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yW7'?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation uGH?N  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?+CV1 ]  
　　资本公积-拨款转入 Capital surplus - subsidiary qYB~VE03  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7(k^a)~PL  
　　资本公积-其他 Capital surplus - others ^>c8t_RG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {3\R|tZh,`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Djt%r<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DC4C$AyW r  
　　盈余公积-储备基金 Surplus reserve - reserve fund I*|P@0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K?.e|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .IrNa>J
~  
　　主营业务收入 Sales tD=@SX'Y  
　　主营业务成本 Cost of sales YV'pVO'_+  
　　主营业务税金及附加 Sales tax |`rJJFA  
　　营业费用 Operating expenses 7L(eh7  
　　管理费用 General and administrative expenses Gwec
4D  
　　财务费用 Financial expenses E#%}ZY  
　　投资收益 Investment income PR7f(NC  
　　其他业务收入 Other operating income ~Qj}ijWD  
　　营业外收入 Non-operating income 4mYCSu14:`  
　　补贴收入 Subsidy income vsyWm.E   
　　其他业务支出 Other operating expenses g}xQ6rd  
　　营业外支出 Non-operating expenses S6i@"h5  
　　所得税 Income tax +b$S~0n
 
　　直接人工成本差异(direct labor variance) PD[z#T!'  
　　直接材料成本差异(direct material variance) pHE}ytcT  
　　在产品计价(work-in-process costing) 2?7(A  
　　联产品成本计算(joint products costing) ?;ukvD  
　　生产成本汇总程序(accumulation process of procluction cost) %/9;ZV  
　　制造费用差异(manufacturing expenses variance) v({N:ya  
　　实际成本与估计成本(actual cost and estimated cost) KM,|} .@:  
　　工资费用分配(salary costs allocation) Q
rYa%D+  
　　成本曲线(cost curve) ,ZE?{G{tuj  
　　农业生产成本(agriculture production cost) r`'y?Bra;  
　　原始成本和重置成本(original cost and replacement cost) |}&RXD  
　　工程施工成本 [j,txe?n  
　　直接成本与间接成本(direct cost and indirect cost) r|<DqTc6l  
　　可控成本(controllable cost) Bik*b)9y2  
　　制造费用分配(manufacturing expenses allocation) VRng=,  
　　理论成本与应用成本(theory cost and practice cost) i?@M  
　　辅助生产成本分配(auxiliary production cost allocation) >7Jr^o#|_x  
　　期间,费用 xi~uv?f  
　　成本控制程序(procedure of cost control) u0s8yPA  
　　成本记录(cost entry, cost recorder cost agenda) _ Y2 U7W  
　　成本计算分批法(job costing method) @I3eK^#|P  
　　成本计算分步法 %8.J=B  
　　直接人工成本差异(direct labor variance) 9/ovKpY  
　　成本控制方法(cost control method)