[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 l ,).p  
　　股本 Share capital ;*J  
　　已归还投资 Investment returned 7HWmCaa[  
　　利润分配-其他转入 Profit appropriation - other transfer in F'Z,]b'st3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v:#tWEbo-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Bw.i}3UT6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 30{ gI0jk  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?7A>+EY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d(K+);!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "N#Y gSr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends H?w6C):]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dr"1s-D4IQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7p[n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i/.6>4tE:  
　　期初未分配利润 Retained earnings, beginning of the year lquLT6]  
　　资本公积-股本溢价 Capital surplus - share premium nt<]d\o0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  !@sUj  
　　资本公积-接受现金捐赠 Capital surplus - cash donation - YBY[%jF>  
　　资本公积-股权投资准备 Capital surplus - investment reserve TA\vZGJ('  
　　资本公积-拨款转入 Capital surplus - subsidiary q\%I#1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation TqQ[_RKg2  
　　资本公积-其他 Capital surplus - others +`15le`R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OrW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $;
PMkUE  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @VI@fN  
　　盈余公积-储备基金 Surplus reserve - reserve fund I+(nu47ZT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K NOIZj
  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment C#pjmT_  
　　主营业务收入 Sales D+c
>F5  
　　主营业务成本 Cost of sales <ZW-QN4  
　　主营业务税金及附加 Sales tax s#MPX3itK  
　　营业费用 Operating expenses ?A0)L27UE&  
　　管理费用 General and administrative expenses g2
]Qv@nxw  
　　财务费用 Financial expenses iRBfx  
　　投资收益 Investment income 7$#u  
　　其他业务收入 Other operating income HKeK<V  
　　营业外收入 Non-operating income ig"L\ C"
T  
　　补贴收入 Subsidy income ,)io5nZF  
　　其他业务支出 Other operating expenses d_CT$  
　　营业外支出 Non-operating expenses d'ifLQ\  
　　所得税 Income tax R-14=|7a-  
　　直接人工成本差异(direct labor variance) u:b=\T L  
　　直接材料成本差异(direct material variance) 4z)]@:`}z  
　　在产品计价(work-in-process costing) ABkl%m6xf  
　　联产品成本计算(joint products costing) sRf
cF`7  
　　生产成本汇总程序(accumulation process of procluction cost) zeRyL3fnmb  
　　制造费用差异(manufacturing expenses variance) }2oc#0  
　　实际成本与估计成本(actual cost and estimated cost) 0"#HJ A44  
　　工资费用分配(salary costs allocation) vD4*&|8T#  
　　成本曲线(cost curve) Zd&S@Z  
　　农业生产成本(agriculture production cost)  lRQYpc\  
　　原始成本和重置成本(original cost and replacement cost) 2zpr~cB=  
　　工程施工成本 Hp?/a?\Xm  
　　直接成本与间接成本(direct cost and indirect cost) qP;OaM CX  
　　可控成本(controllable cost) 31)&vf[[  
　　制造费用分配(manufacturing expenses allocation) b Zt3|  
　　理论成本与应用成本(theory cost and practice cost) t,'<gI
 
　　辅助生产成本分配(auxiliary production cost allocation) 2SLU:=<3  
　　期间,费用 rlD8D|Z G  
　　成本控制程序(procedure of cost control) a{e4it  
　　成本记录(cost entry, cost recorder cost agenda) t<qiGDJ<d  
　　成本计算分批法(job costing method) }WV:erg`  
　　成本计算分步法 #"an9<  
　　直接人工成本差异(direct labor variance) E"0>yl)  
　　成本控制方法(cost control method)