[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 3+>OGwfQ  
　　股本 Share capital 2n)gpLIJ  
　　已归还投资 Investment returned NEVp8)w  
　　利润分配-其他转入 Profit appropriation - other transfer in =((yWn+t  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ARF\fF|<2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $7NCb7%/L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Z5B/|{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nqcp1J"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q@l(Qol  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CxDcY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }G'XkoI&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ` 1+%}}!$u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OCNPi4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {x
{H$f  
　　期初未分配利润 Retained earnings, beginning of the year ,h&a9:+i  
　　资本公积-股本溢价 Capital surplus - share premium xS8,W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gn)R^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {DwIjy31T  
　　资本公积-股权投资准备 Capital surplus - investment reserve RlRs}yF  
　　资本公积-拨款转入 Capital surplus - subsidiary ~
.oj.[}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "3}<8c  
　　资本公积-其他 Capital surplus - others 3-|3`(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %;|
0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c}-(.eu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zv O:"w}  
　　盈余公积-储备基金 Surplus reserve - reserve fund  hw=GR_,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z%sy$^v@vD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment LZ<[ll#C  
　　主营业务收入 Sales ER^QV(IvP8  
　　主营业务成本 Cost of sales #U ASH&  
　　主营业务税金及附加 Sales tax O/b+CSS1  
　　营业费用 Operating expenses 4 1t
)(+r  
　　管理费用 General and administrative expenses ;:]\KJm}?  
　　财务费用 Financial expenses rs]I  
　　投资收益 Investment income UyiJU~r1  
　　其他业务收入 Other operating income ->gZ)?Fqy  
　　营业外收入 Non-operating income Ef@,hX  
　　补贴收入 Subsidy income .H~Y
I  
　　其他业务支出 Other operating expenses (D7$$!}  
　　营业外支出 Non-operating expenses 9Ah[rK*}  
　　所得税 Income tax ;ME)O g  
　　直接人工成本差异(direct labor variance) gzdG6"  
　　直接材料成本差异(direct material variance) wK!~tYxP  
　　在产品计价(work-in-process costing) I7(?;MpI  
　　联产品成本计算(joint products costing) vH[Pb#f-  
　　生产成本汇总程序(accumulation process of procluction cost) mLyBm  
　　制造费用差异(manufacturing expenses variance) \/5RL@X}  
　　实际成本与估计成本(actual cost and estimated cost) )Gk`[*q ;  
　　工资费用分配(salary costs allocation) rs-,0'z,7  
　　成本曲线(cost curve) Hd &{d+B  
　　农业生产成本(agriculture production cost) XP
3xJm3  
　　原始成本和重置成本(original cost and replacement cost) [L(hG
a  
　　工程施工成本 d 6t:hn  
　　直接成本与间接成本(direct cost and indirect cost) yI3kvh  
　　可控成本(controllable cost) GF$`BGW  
　　制造费用分配(manufacturing expenses allocation) w>e s  
　　理论成本与应用成本(theory cost and practice cost) ~*.-  
　　辅助生产成本分配(auxiliary production cost allocation) QHlU|dR)Ry  
　　期间,费用 s'\$t  
　　成本控制程序(procedure of cost control) L'Q<>{;Ig  
　　成本记录(cost entry, cost recorder cost agenda) =L]Q2V}  
　　成本计算分批法(job costing method) Um.q RZ?  
　　成本计算分步法 se9>.}zZN  
　　直接人工成本差异(direct labor variance) _$s> c!t,#  
　　成本控制方法(cost control method)