[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 f.||P H  
　　股本 Share capital dh&W;zs  
　　已归还投资 Investment returned :T_'
n,  
　　利润分配-其他转入 Profit appropriation - other transfer in 3az$:[Und}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jip\4{'N  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2;:lK
":  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CN7k?JO<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (cvh3',  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^8:VWJM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hG=k1T%=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?VB#GJ0M9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U,PZMz`2j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;a |`s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *4t-e0]j@w  
　　期初未分配利润 Retained earnings, beginning of the year 25d\!3#E  
　　资本公积-股本溢价 Capital surplus - share premium kI%peb?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tM)Iir*U#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j'+ELKQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve :q^R `8;(t  
　　资本公积-拨款转入 Capital surplus - subsidiary BRb\V42i;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {LP b))  
　　资本公积-其他 Capital surplus - others 5G#$c'A{4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /|GT\X4o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MM#i t=u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1?(cmXj  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4qt+uNe!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #$FrFU;ZR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }f#_4ACaD  
　　主营业务收入 Sales L}$z/jo  
　　主营业务成本 Cost of sales gE\b982  
　　主营业务税金及附加 Sales tax 
O~27/  
　　营业费用 Operating expenses %:3'4;jh%  
　　管理费用 General and administrative expenses 03EV%Vc  
　　财务费用 Financial expenses .n`( X#,*l  
　　投资收益 Investment income TnNWO+kg  
　　其他业务收入 Other operating income o'Wz*oY))\  
　　营业外收入 Non-operating income U&P{?>{u  
　　补贴收入 Subsidy income 1a$IrQE  
　　其他业务支出 Other operating expenses H\E7o"m  
　　营业外支出 Non-operating expenses URA0ey`  
　　所得税 Income tax U\jb"  
　　直接人工成本差异(direct labor variance) @'i+ff\  
　　直接材料成本差异(direct material variance) <~{du ?4n  
　　在产品计价(work-in-process costing) jvHFFSK  
　　联产品成本计算(joint products costing) r|G
Y]9  
　　生产成本汇总程序(accumulation process of procluction cost) XA<ozq'  
　　制造费用差异(manufacturing expenses variance) 7+nm31,< O  
　　实际成本与估计成本(actual cost and estimated cost) 0(y:$  
　　工资费用分配(salary costs allocation) FI"HJwAs  
　　成本曲线(cost curve) M0L&~p_F  
　　农业生产成本(agriculture production cost) E!J=8C.:  
　　原始成本和重置成本(original cost and replacement cost) +C+<BzR~A.  
　　工程施工成本 J;}3t!  
　　直接成本与间接成本(direct cost and indirect cost) ~_
>cM c  
　　可控成本(controllable cost) j6S"UwJjp  
　　制造费用分配(manufacturing expenses allocation) UKtSm%\  
　　理论成本与应用成本(theory cost and practice cost) /_t|Dry015  
　　辅助生产成本分配(auxiliary production cost allocation) RWKH%C[Yd  
　　期间,费用 BRS#Fl:  
　　成本控制程序(procedure of cost control) lCIDBBjy^  
　　成本记录(cost entry, cost recorder cost agenda) XNehP ZYS  
　　成本计算分批法(job costing method) mchJmZ{A  
　　成本计算分步法 J?&l*_m;t  
　　直接人工成本差异(direct labor variance) 5Bjgr  
　　成本控制方法(cost control method)