[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 <m)$K  
　　股本 Share capital 5:Z0Pt  
　　已归还投资 Investment returned 47 +&L  
　　利润分配-其他转入 Profit appropriation - other transfer in +B B@OW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lr>oYS0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ve}(s?hU5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mF*2#]%dx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $'BSH4~|.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a, k'Vk{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6Ypc`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r`W)0oxD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n.!#P|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends de.&`lPRf  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .}t~'*D  
　　期初未分配利润 Retained earnings, beginning of the year l{I6&^!KS  
　　资本公积-股本溢价 Capital surplus - share premium uwzvbgup?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $WyD^|~SF  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1+szG1U=  
　　资本公积-股权投资准备 Capital surplus - investment reserve n.'8A(,r3  
　　资本公积-拨款转入 Capital surplus - subsidiary q E&v ;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #lmB AL~3  
　　资本公积-其他 Capital surplus - others 0^I|ut4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve # hfXZVD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OK[T3/v,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K1mPr^3rC  
　　盈余公积-储备基金 Surplus reserve - reserve fund `q
}I"iS  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Jj!v
h{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XewVcRo  
　　主营业务收入 Sales Xe6w|  
　　主营业务成本 Cost of sales z>58dA@f  
　　主营业务税金及附加 Sales tax RDW8]=uM  
　　营业费用 Operating expenses /oR0+sH]  
　　管理费用 General and administrative expenses 8ja$g,  
　　财务费用 Financial expenses bLlKe50  
　　投资收益 Investment income 0h#lJS*  
　　其他业务收入 Other operating income ^o^H3m  
　　营业外收入 Non-operating income 2D75:@JL}|  
　　补贴收入 Subsidy income B~]k#Ot)  
　　其他业务支出 Other operating expenses 77C'*tt1]  
　　营业外支出 Non-operating expenses zKw`Md   
　　所得税 Income tax -~s!73pDY  
　　直接人工成本差异(direct labor variance) Yw4n-0g  
　　直接材料成本差异(direct material variance) mg^I=kpk  
　　在产品计价(work-in-process costing) LPZF)@|`  
　　联产品成本计算(joint products costing) !}YAdZJ  
　　生产成本汇总程序(accumulation process of procluction cost) R<\ F:9  
　　制造费用差异(manufacturing expenses variance) C7rNV0.Fq  
　　实际成本与估计成本(actual cost and estimated cost) 5b*M*e&=C  
　　工资费用分配(salary costs allocation) "$#xK|t  
　　成本曲线(cost curve) xf<at->  
　　农业生产成本(agriculture production cost) 7&t-pv92*  
　　原始成本和重置成本(original cost and replacement cost) rM `X?>iT+  
　　工程施工成本 /(u}KMR!f  
　　直接成本与间接成本(direct cost and indirect cost) u[@l~gwL  
　　可控成本(controllable cost) (!ZM{Js%  
　　制造费用分配(manufacturing expenses allocation) i!J8 d"  
　　理论成本与应用成本(theory cost and practice cost) 13=A
  
　　辅助生产成本分配(auxiliary production cost allocation) S{]x  
　　期间,费用 QKyo `g7  
　　成本控制程序(procedure of cost control) .Zn^Nw3  
　　成本记录(cost entry, cost recorder cost agenda) &~8oQC-eF  
　　成本计算分批法(job costing method) Sh/T,  
　　成本计算分步法 ^N7e76VwR  
　　直接人工成本差异(direct labor variance) DK$X2B"cV  
　　成本控制方法(cost control method)