[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 wZ =*ejo  
　　股本 Share capital ~'L`RJR  
　　已归还投资 Investment returned /"OJ~e_%  
　　利润分配-其他转入 Profit appropriation - other transfer in DFF B:<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,2_!hm/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0ud>oh4WPR  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GjvTYg~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n"c3C)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Di8;Tq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #^oF^!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ac??lHtH9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9J'3b <  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y153ax  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P_3U4J  
　　期初未分配利润 Retained earnings, beginning of the year C1KO]e>  
　　资本公积-股本溢价 Capital surplus - share premium f'3sT(1&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %R[X_
n=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N:Zf4  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9 ]W4o"  
　　资本公积-拨款转入 Capital surplus - subsidiary oc3}L^aD  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3 teanU`  
　　资本公积-其他 Capital surplus - others ;0`p"T0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z("Fy  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @ag*zl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jIs2R3B  
　　盈余公积-储备基金 Surplus reserve - reserve fund +4%:q~C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund M~&X?/8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,HM~Zs  
　　主营业务收入 Sales gELb(Y\ak  
　　主营业务成本 Cost of sales iNAaTU  
　　主营业务税金及附加 Sales tax k|c=O6G
O  
　　营业费用 Operating expenses S0<m><|kl  
　　管理费用 General and administrative expenses N$SJK  
　　财务费用 Financial expenses @|GKNW#  
　　投资收益 Investment income K'zG[[P  
　　其他业务收入 Other operating income jL[ hB  
　　营业外收入 Non-operating income !1\jD  
　　补贴收入 Subsidy income ep3iI77/  
　　其他业务支出 Other operating expenses @)YQiE$  
　　营业外支出 Non-operating expenses B=`"!?we  
　　所得税 Income tax Ew kZzVuX  
　　直接人工成本差异(direct labor variance)
^."HD(  
　　直接材料成本差异(direct material variance) eZWR)+aq  
　　在产品计价(work-in-process costing) +2+wNFU  
　　联产品成本计算(joint products costing) H^no&$2`1  
　　生产成本汇总程序(accumulation process of procluction cost) b|HH9\  
　　制造费用差异(manufacturing expenses variance) uJ!yM;{+  
　　实际成本与估计成本(actual cost and estimated cost) @.fyOyOC  
　　工资费用分配(salary costs allocation) cOr@dUSL  
　　成本曲线(cost curve) BsX# ~  
　　农业生产成本(agriculture production cost) aab?hR  
　　原始成本和重置成本(original cost and replacement cost) :>t?^r(  
　　工程施工成本 8/y~3~A{D  
　　直接成本与间接成本(direct cost and indirect cost) %g>{m2o  
　　可控成本(controllable cost) %aszZP  
　　制造费用分配(manufacturing expenses allocation) T?Dq2UW  
　　理论成本与应用成本(theory cost and practice cost) >WW5Apy[  
　　辅助生产成本分配(auxiliary production cost allocation) j>0~ "A  
　　期间,费用 fii\&p7z  
　　成本控制程序(procedure of cost control) d^w*!<8
 
　　成本记录(cost entry, cost recorder cost agenda) 42m}c1R  
　　成本计算分批法(job costing method) 6/#5TdJA  
　　成本计算分步法 Uieg4Iro  
　　直接人工成本差异(direct labor variance) !r8Jo{(pb  
　　成本控制方法(cost control method)