[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 nW\(IkX\  
　　股本 Share capital j:5%ppIY  
　　已归还投资 Investment returned e2CV6F@a  
　　利润分配-其他转入 Profit appropriation - other transfer in [%HIbw J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7#;vG>]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X7UBopm&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g.%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $#o1MX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tXF]t   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E_$z`or  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z.&\=qiY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s(ROgCO
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8F;>5i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,KW;2t*IQ@  
　　期初未分配利润 Retained earnings, beginning of the year t $^l<ppQ  
　　资本公积-股本溢价 Capital surplus - share premium B~r}c4R{7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _17|U K|N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %XhfXd'  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'p)Q68;&  
　　资本公积-拨款转入 Capital surplus - subsidiary bC@k>yC-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `ia %)@  
　　资本公积-其他 Capital surplus - others uMXc0fs!$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &!7+Yb(1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f<[jwhCWV  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jigs
6#  
　　盈余公积-储备基金 Surplus reserve - reserve fund @b!"joEy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fF?6j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'TN)Lb*  
　　主营业务收入 Sales !7lj>BA >  
　　主营业务成本 Cost of sales DrS~lTf=>  
　　主营业务税金及附加 Sales tax ty1fcdFZM  
　　营业费用 Operating expenses p|6v~  
　　管理费用 General and administrative expenses U/MFhD(06  
　　财务费用 Financial expenses wN]J8Ir  
　　投资收益 Investment income -@%%*YI>  
　　其他业务收入 Other operating income )jW(6  
　　营业外收入 Non-operating income ?z`MPdO  
　　补贴收入 Subsidy income _45cH{$sA  
　　其他业务支出 Other operating expenses u'9gVU B  
　　营业外支出 Non-operating expenses sn\;bq  
　　所得税 Income tax Q/_#k/R  
　　直接人工成本差异(direct labor variance) ,j980/  
　　直接材料成本差异(direct material variance) !oSLl.fQd  
　　在产品计价(work-in-process costing) "|LQK0q3  
　　联产品成本计算(joint products costing) oC dGQ7G}  
　　生产成本汇总程序(accumulation process of procluction cost) kM*T$JqN  
　　制造费用差异(manufacturing expenses variance) Vk<k+=7  
　　实际成本与估计成本(actual cost and estimated cost) dBEIMn@  
　　工资费用分配(salary costs allocation) &a~=
b,  
　　成本曲线(cost curve) p]LnE`v  
　　农业生产成本(agriculture production cost) r7z6___  
　　原始成本和重置成本(original cost and replacement cost) E1q%gi4Q%  
　　工程施工成本 i&tsYnP2  
　　直接成本与间接成本(direct cost and indirect cost) i*tv,f.(  
　　可控成本(controllable cost) >Gd.&flSj
 
　　制造费用分配(manufacturing expenses allocation) mVf.sA8  
　　理论成本与应用成本(theory cost and practice cost) IlZu~B9c  
　　辅助生产成本分配(auxiliary production cost allocation) _'iDF   
　　期间,费用 X BI;Lg  
　　成本控制程序(procedure of cost control) s"mFt{Y  
　　成本记录(cost entry, cost recorder cost agenda) L=A\ J^%  
　　成本计算分批法(job costing method) tjzA)/T,4  
　　成本计算分步法 a+(j?_FyI  
　　直接人工成本差异(direct labor variance) *re 44  
　　成本控制方法(cost control method)