[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 "Ny_RF  
　　股本 Share capital dY
r#  
　　已归还投资 Investment returned 53(m9YLk  
　　利润分配-其他转入 Profit appropriation - other transfer in 0/] @#G 2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fylaH(LER  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yUH8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x$s
#';*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rxDule3m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4Nq n47|>e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0!(Ii@m=N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ogjjjy84vM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &Rn/c }[{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z*9/"M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yY&(?6\{<<  
　　期初未分配利润 Retained earnings, beginning of the year PfuYT_p4s  
　　资本公积-股本溢价 Capital surplus - share premium ;j/ur\37  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,;D74h2F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~i  &K,  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9)4N2=  
　　资本公积-拨款转入 Capital surplus - subsidiary S2<(n,"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y*7ht {B  
　　资本公积-其他 Capital surplus - others Y[x ^59  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0p[$8SCJ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F;~ #\X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hw1ZTD:Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund FG8bP  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &`@Jy|N\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n*O/X  
　　主营业务收入 Sales @*2FG\c<  
　　主营业务成本 Cost of sales a.] !  
　　主营业务税金及附加 Sales tax <MfB;M  
　　营业费用 Operating expenses >ueJ+sgH  
　　管理费用 General and administrative expenses 47icy-@kg  
　　财务费用 Financial expenses qc`_&!*D  
　　投资收益 Investment income '2.F-~  
　　其他业务收入 Other operating income sxsM%Gb?H  
　　营业外收入 Non-operating income Ws1<Jt3/."  
　　补贴收入 Subsidy income }RoM N$r  
　　其他业务支出 Other operating expenses fqZ!Bi  
　　营业外支出 Non-operating expenses @9c^{x\4  
　　所得税 Income tax n%?g+@y,^  
　　直接人工成本差异(direct labor variance) 2?}(  
　　直接材料成本差异(direct material variance) M_XZOlW5  
　　在产品计价(work-in-process costing) <R!qOQI  
　　联产品成本计算(joint products costing) MRJdQCBV  
　　生产成本汇总程序(accumulation process of procluction cost) %9zcc)cP  
　　制造费用差异(manufacturing expenses variance) \<PX'mnO  
　　实际成本与估计成本(actual cost and estimated cost) U2Ur N?T  
　　工资费用分配(salary costs allocation) s*!2oj  
　　成本曲线(cost curve) AN.`tv  
　　农业生产成本(agriculture production cost) }7C{:H2d  
　　原始成本和重置成本(original cost and replacement cost) <T 7y85  
　　工程施工成本 riBT5  
　　直接成本与间接成本(direct cost and indirect cost) 0[hl&7 Ab@  
　　可控成本(controllable cost) }~ +  
　　制造费用分配(manufacturing expenses allocation) ~w$8* 2D  
　　理论成本与应用成本(theory cost and practice cost) 4wBCs0NIm  
　　辅助生产成本分配(auxiliary production cost allocation) UPgZj\t%{  
　　期间,费用 p@Qzg /X  
　　成本控制程序(procedure of cost control) Q5jP`<zWU  
　　成本记录(cost entry, cost recorder cost agenda)
+"SBt}1  
　　成本计算分批法(job costing method) Nf;vUYP  
　　成本计算分步法 (JM4W "7'  
　　直接人工成本差异(direct labor variance) APLu?wy7s5  
　　成本控制方法(cost control method)