[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 $y,KDR7^  
　　股本 Share capital #pgD-0_  
　　已归还投资 Investment returned 'jMs&  
　　利润分配-其他转入 Profit appropriation - other transfer in .>}I/+n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xb%Q[V_m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &bf M`h'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9H;Os:"\|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;dMr2y`6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $GU s\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YgjW%q   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n0gjcDHQ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fa,:d8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rqiH!R  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j>?nL~{  
　　期初未分配利润 Retained earnings, beginning of the year N\&VJc  
　　资本公积-股本溢价 Capital surplus - share premium jD"nEp-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;di .U,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A'7Y{oPHX  
　　资本公积-股权投资准备 Capital surplus - investment reserve p>\[[Md  
　　资本公积-拨款转入 Capital surplus - subsidiary V`LE 'E  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |v@_~HV
 
　　资本公积-其他 Capital surplus - others Ix,b-C~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u/wX7s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h lc!}{$%8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X_nbNql  
　　盈余公积-储备基金 Surplus reserve - reserve fund f/Y7@y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .sQV0jF{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S LeA,T  
　　主营业务收入 Sales m<z?6VC  
　　主营业务成本 Cost of sales N#jUqm  
　　主营业务税金及附加 Sales tax "Dk@-Ac  
　　营业费用 Operating expenses ~,};FI  
　　管理费用 General and administrative expenses j DEym&-  
　　财务费用 Financial expenses RA!m,"RM  
　　投资收益 Investment income Yc-5Mr8*,  
　　其他业务收入 Other operating income %%n& z6w-  
　　营业外收入 Non-operating income /O$~)2^h  
　　补贴收入 Subsidy income k~:(.)Nr  
　　其他业务支出 Other operating expenses W^Fkjqpv  
　　营业外支出 Non-operating expenses f % t N2k  
　　所得税 Income tax F=5vAv1  
　　直接人工成本差异(direct labor variance) #Dgu

V  
　　直接材料成本差异(direct material variance) SeS ZMv  
　　在产品计价(work-in-process costing) g'T L`=O  
　　联产品成本计算(joint products costing) 35AH|U7b  
　　生产成本汇总程序(accumulation process of procluction cost) |0uqW1  
　　制造费用差异(manufacturing expenses variance) 4IB`7QJq  
　　实际成本与估计成本(actual cost and estimated cost) <3tf(?*,k]  
　　工资费用分配(salary costs allocation) /Us+>vg!  
　　成本曲线(cost curve) :.l\lj0Yf  
　　农业生产成本(agriculture production cost) >wb*kyO7(#  
　　原始成本和重置成本(original cost and replacement cost) il{x?#Wrb  
　　工程施工成本
pX3El$p  
　　直接成本与间接成本(direct cost and indirect cost) ,K6ODtw.  
　　可控成本(controllable cost) d^$cx(2$D  
　　制造费用分配(manufacturing expenses allocation) qFDy)4H)  
　　理论成本与应用成本(theory cost and practice cost) XPq`;<G  
　　辅助生产成本分配(auxiliary production cost allocation) ~Ni-}p  
　　期间,费用 KYKF$@ <G  
　　成本控制程序(procedure of cost control) u 1}dHMoX~  
　　成本记录(cost entry, cost recorder cost agenda) PIFZ '6gn  
　　成本计算分批法(job costing method) ^iWGGnGS  
　　成本计算分步法 [a$1{[|)  
　　直接人工成本差异(direct labor variance) H3d|eO4+W  
　　成本控制方法(cost control method)