[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 "'I|#dKoG  
　　股本 Share capital ,y[w`Q\  
　　已归还投资 Investment returned k6|/ik9C  
　　利润分配-其他转入 Profit appropriation - other transfer in A XPdgo6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qfgw^2aUa  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |h2=9\:]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund S 0mt8/ M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :gx]zxK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 249DAjn+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d{c06(#_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $gaGaB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6'1Lu1w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
2;ac&j1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rTA#4.*&  
　　期初未分配利润 Retained earnings, beginning of the year O?qM= W  
　　资本公积-股本溢价 Capital surplus - share premium OCWyp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [}?E,1Q3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )3)f
q:[  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3q0S}<h al  
　　资本公积-拨款转入 Capital surplus - subsidiary +}^^]J$Nh  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,TQ;DxB}=E  
　　资本公积-其他 Capital surplus - others L=kETJ:g  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z_nY>_L83*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &B} ,xcNO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LOe l6Ui  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y Z/2:[b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l#3jJn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x8RiYi+  
　　主营业务收入 Sales _?;74VWA  
　　主营业务成本 Cost of sales X"Q\MLy  
　　主营业务税金及附加 Sales tax xnC5WF7  
　　营业费用 Operating expenses sO8F0@%aH(  
　　管理费用 General and administrative expenses s#)0- Zj  
　　财务费用 Financial expenses :2AlvjvjZ  
　　投资收益 Investment income XOPiwrg%p  
　　其他业务收入 Other operating income kFQx7m  
　　营业外收入 Non-operating income | =tGrHL  
　　补贴收入 Subsidy income U/ >l>J
5  
　　其他业务支出 Other operating expenses ;^ YpQP  
　　营业外支出 Non-operating expenses x{$/|_  
　　所得税 Income tax >ToI$~84  
　　直接人工成本差异(direct labor variance) !w:pb7+G  
　　直接材料成本差异(direct material variance) } v3w-  
　　在产品计价(work-in-process costing) d(9C7GLC,  
　　联产品成本计算(joint products costing) $x(p:+TI\4  
　　生产成本汇总程序(accumulation process of procluction cost) Poxo c-s  
　　制造费用差异(manufacturing expenses variance) T&]IPOH9  
　　实际成本与估计成本(actual cost and estimated cost) ~f?brQ?  
　　工资费用分配(salary costs allocation) MQlGEJ  
　　成本曲线(cost curve) H8qWY"<Vd  
　　农业生产成本(agriculture production cost) $qM&iI-l0  
　　原始成本和重置成本(original cost and replacement cost) $!\Z_:  
　　工程施工成本 
/O[Z  
　　直接成本与间接成本(direct cost and indirect cost) smqUFo  
　　可控成本(controllable cost) Ft?Yc 5  
　　制造费用分配(manufacturing expenses allocation) C@9K`N[*  
　　理论成本与应用成本(theory cost and practice cost) Ej$oRo{IG  
　　辅助生产成本分配(auxiliary production cost allocation) k~=P0";  
　　期间,费用 Ny]]L  
　　成本控制程序(procedure of cost control) 4}*V=>z  
　　成本记录(cost entry, cost recorder cost agenda) 6Q}>=R^h  
　　成本计算分批法(job costing method) XPMvAZL  
　　成本计算分步法 d"}lh:L9  
　　直接人工成本差异(direct labor variance) MN_1^T5  
　　成本控制方法(cost control method)