[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 wC[Bh^]  
　　股本 Share capital lw"5p)aB  
　　已归还投资 Investment returned h 66X746  
　　利润分配-其他转入 Profit appropriation - other transfer in Sk,9<@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P(BV J_n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -#?p16qz5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6M758K6v  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PNM f5'@m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -"e$ VB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %?WmWs0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y4|g^>{<ni  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c;e2= A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ku}I;k |  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i\?P>:)  
　　期初未分配利润 Retained earnings, beginning of the year pJ1Q~tI  
　　资本公积-股本溢价 Capital surplus - share premium U)N_/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2x*C1   
　　资本公积-接受现金捐赠 Capital surplus - cash donation UPkD^
D,  
　　资本公积-股权投资准备 Capital surplus - investment reserve !zNMU$ p  
　　资本公积-拨款转入 Capital surplus - subsidiary ?I`ru:iG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation B:\TvWbu  
　　资本公积-其他 Capital surplus - others KGm"-W  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cAE.I$T(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NK@G0p~O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $yx34=  
　　盈余公积-储备基金 Surplus reserve - reserve fund
(g@e=m7Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b]h]h1~hHH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L){rv)?="  
　　主营业务收入 Sales JDzkv%E^  
　　主营业务成本 Cost of sales Q`}n;DV  
　　主营业务税金及附加 Sales tax E*Q><UU  
　　营业费用 Operating expenses g{cHh(S  
　　管理费用 General and administrative expenses 1!E+(Iq  
　　财务费用 Financial expenses L_rKV oKjt  
　　投资收益 Investment income [T.BK:  
　　其他业务收入 Other operating income ]{[VTjC7rY  
　　营业外收入 Non-operating income !Ax7k
;T  
　　补贴收入 Subsidy income WM}bM]oe  
　　其他业务支出 Other operating expenses {-]/r  
　　营业外支出 Non-operating expenses ~4mgYzOmD`  
　　所得税 Income tax ^E7>!Lbvx  
　　直接人工成本差异(direct labor variance) iM Xl}3
 
　　直接材料成本差异(direct material variance) a]465FY  
　　在产品计价(work-in-process costing) 
}>:x  
　　联产品成本计算(joint products costing) xe
: D7  
　　生产成本汇总程序(accumulation process of procluction cost) -hP@L ++D  
　　制造费用差异(manufacturing expenses variance) M,Px.@tw.  
　　实际成本与估计成本(actual cost and estimated cost) 7 '@l?u/6  
　　工资费用分配(salary costs allocation) %XqLyeOS  
　　成本曲线(cost curve) <oSk!6*  
　　农业生产成本(agriculture production cost) "l&sDh%Lk<  
　　原始成本和重置成本(original cost and replacement cost) g'`J'6Pn  
　　工程施工成本 eD, 7gC-  
　　直接成本与间接成本(direct cost and indirect cost) i%W,Y8\uf*  
　　可控成本(controllable cost) <)]B$~ (a  
　　制造费用分配(manufacturing expenses allocation) !o 7uZC\  
　　理论成本与应用成本(theory cost and practice cost) :!1B6Mc  
　　辅助生产成本分配(auxiliary production cost allocation) 5U[;T]{)e  
　　期间,费用 >=2nAv/(  
　　成本控制程序(procedure of cost control) J|Lk::Ri  
　　成本记录(cost entry, cost recorder cost agenda) [JGa
3e  
　　成本计算分批法(job costing method) ujcNSX*  
　　成本计算分步法 [j5^Zb&0  
　　直接人工成本差异(direct labor variance) ,FJ9C3  
　　成本控制方法(cost control method)