[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 GorEHlvVh  
　　股本 Share capital ;Fo7 -kK  
　　已归还投资 Investment returned u6 QW*8b4  
　　利润分配-其他转入 Profit appropriation - other transfer in We++DWp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,.kmUd   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /Xq|SO  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w\mTug  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e*}*3kw)T  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3@nIoN'z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MDQ:6Ri  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?S;z!) H)P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kbL7Xjk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7+88o:G9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h<V,0sZ&:  
　　期初未分配利润 Retained earnings, beginning of the year *8Su:=*b  
　　资本公积-股本溢价 Capital surplus - share premium .sc80i4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  &
.(iS  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6.9C4  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9@ 4]t6h[  
　　资本公积-拨款转入 Capital surplus - subsidiary p$G3<Z&7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation * s#6e}  
　　资本公积-其他 Capital surplus - others 3ZC@q #R A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :_<&LO]Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q44v I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n=)L B& m  
　　盈余公积-储备基金 Surplus reserve - reserve fund |)v}\-\#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k( I
k+=u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BL~#-Mm<|l  
　　主营业务收入 Sales "@5qjLz]  
　　主营业务成本 Cost of sales E2 FnC}#W  
　　主营业务税金及附加 Sales tax '%ByFZzi  
　　营业费用 Operating expenses =`*@OJHH  
　　管理费用 General and administrative expenses ]&;In,z  
　　财务费用 Financial expenses }Ml BmD  
　　投资收益 Investment income 3-E
-\5I  
　　其他业务收入 Other operating income r;) 31Tg  
　　营业外收入 Non-operating income Qn|8Ic` *  
　　补贴收入 Subsidy income "N">RjJ"  
　　其他业务支出 Other operating expenses ]8R@2L3s  
　　营业外支出 Non-operating expenses t^Lb}A#$4  
　　所得税 Income tax q sUBvq  
　　直接人工成本差异(direct labor variance) }t"K(oamm  
　　直接材料成本差异(direct material variance) dGj0;3FI%  
　　在产品计价(work-in-process costing) Niu |M@  
　　联产品成本计算(joint products costing) RT3(utwO  
　　生产成本汇总程序(accumulation process of procluction cost) (&
87 zk  
　　制造费用差异(manufacturing expenses variance) |Xm$O1Wa
 
　　实际成本与估计成本(actual cost and estimated cost) Pr>05lg  
　　工资费用分配(salary costs allocation) o=#ym4hJ%  
　　成本曲线(cost curve) $&qLrKJ  
　　农业生产成本(agriculture production cost) $a8,C\me?  
　　原始成本和重置成本(original cost and replacement cost) FZ}^)u}o  
　　工程施工成本 j/Y]3RSMp  
　　直接成本与间接成本(direct cost and indirect cost) ?w!8;xS8  
　　可控成本(controllable cost) "+4Jmf9  
　　制造费用分配(manufacturing expenses allocation) WO{7/h</  
　　理论成本与应用成本(theory cost and practice cost) }ng?Ar[  
　　辅助生产成本分配(auxiliary production cost allocation) `#w#!@s#@  
　　期间,费用 $m~&|s  
　　成本控制程序(procedure of cost control) WtKKdL  
　　成本记录(cost entry, cost recorder cost agenda) */JYP +  
　　成本计算分批法(job costing method) Qd\='*:!  
　　成本计算分步法 ,;
5 %&T  
　　直接人工成本差异(direct labor variance) %~k>$(u6  
　　成本控制方法(cost control method)