[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 YmljHQP  
　　股本 Share capital NM. e4  
　　已归还投资 Investment returned gPMR,TU  
　　利润分配-其他转入 Profit appropriation - other transfer in d@3
DsE.{i  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
7 A0?tG  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u&~Xgq5[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xkSXKR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6))":<J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fN2Sio:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit R0?bcP&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $yOB-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +^7cS6"L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p3P 8@M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w:zo \  
　　期初未分配利润 Retained earnings, beginning of the year nlv,j&  
　　资本公积-股本溢价 Capital surplus - share premium 6mcb'hy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JC'3x9_<z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z  `F[0-  
　　资本公积-股权投资准备 Capital surplus - investment reserve Tg)F.):  
　　资本公积-拨款转入 Capital surplus - subsidiary A"*=K;u/|m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation X;LYGJ{Xk  
　　资本公积-其他 Capital surplus - others k8 #8)d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;
0eVE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &g?GF\Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~<k>07  
　　盈余公积-储备基金 Surplus reserve - reserve fund  kF1$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }8#olZ/(q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment RLf-Rdx/  
　　主营业务收入 Sales {t;o^pUF  
　　主营业务成本 Cost of sales Oti;wf G7o  
　　主营业务税金及附加 Sales tax c|<F8n  
　　营业费用 Operating expenses NVzo)C8kb  
　　管理费用 General and administrative expenses 2P:X_:`~[  
　　财务费用 Financial expenses jtoS{B,  
　　投资收益 Investment income \]>821r  
　　其他业务收入 Other operating income 56C8)?  
　　营业外收入 Non-operating income her>L3G-E  
　　补贴收入 Subsidy income S$b)X"h  
　　其他业务支出 Other operating expenses 45biy(qa  
　　营业外支出 Non-operating expenses aQoB1qd8  
　　所得税 Income tax inW7t2p<s  
　　直接人工成本差异(direct labor variance) .]>Tj^1  
　　直接材料成本差异(direct material variance) "'5(UiSFz  
　　在产品计价(work-in-process costing) NLZ5 5yo$  
　　联产品成本计算(joint products costing) AYf}=t|  
　　生产成本汇总程序(accumulation process of procluction cost) )B]"""J  
　　制造费用差异(manufacturing expenses variance) 9swHa  
　　实际成本与估计成本(actual cost and estimated cost) ltOS()[X  
　　工资费用分配(salary costs allocation) -O &>HA  
　　成本曲线(cost curve) rQzdHA  
　　农业生产成本(agriculture production cost) X!h>13fW  
　　原始成本和重置成本(original cost and replacement cost) +~=a$xA[C  
　　工程施工成本 sd4eG  
　　直接成本与间接成本(direct cost and indirect cost) B-g uz  
　　可控成本(controllable cost) !=S?*E +j)  
　　制造费用分配(manufacturing expenses allocation) `N[@lV\xp!  
　　理论成本与应用成本(theory cost and practice cost) 9o,Eqx4J  
　　辅助生产成本分配(auxiliary production cost allocation) TJYhgna  
　　期间,费用 i>S@C@~  
　　成本控制程序(procedure of cost control) 8K2@[TE=5  
　　成本记录(cost entry, cost recorder cost agenda) l]wfL;u  
　　成本计算分批法(job costing method) =b66H]h?  
　　成本计算分步法 <IWg]AJT:  
　　直接人工成本差异(direct labor variance) zsQ]U!*rD  
　　成本控制方法(cost control method)