[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 R"`7aa6  
　　股本 Share capital HKZD*E((  
　　已归还投资 Investment returned amY\1quD|  
　　利润分配-其他转入 Profit appropriation - other transfer in OPsg3pW!]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kxp, ZP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :L!O/Bd8V  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #- hY
jE5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xVn"xk  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ToWtltCD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Y}pCBw  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s]z-d!G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HX77XTy  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6*n<emP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tuF hPqe {  
　　期初未分配利润 Retained earnings, beginning of the year vS{zLXg  
　　资本公积-股本溢价 Capital surplus - share premium DL0i  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M{ mdh\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @GpM4>:  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]%y3*N@AZ  
　　资本公积-拨款转入 Capital surplus - subsidiary Rr|&~%#z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |*+f N8  
　　资本公积-其他 Capital surplus - others _z$lg]q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ] 3@.)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ( ugB3o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hS}d vZa  
　　盈余公积-储备基金 Surplus reserve - reserve fund :DlgNR` bq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gz9w1[t  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^6E+l#  
　　主营业务收入 Sales NBUSr}8|  
　　主营业务成本 Cost of sales g5 J[ut  
　　主营业务税金及附加 Sales tax D/ SM/  
　　营业费用 Operating expenses D~i m1h;>  
　　管理费用 General and administrative expenses m.}Yn,
  
　　财务费用 Financial expenses ^}gQh#  
　　投资收益 Investment income ?{OB+f}Mo  
　　其他业务收入 Other operating income &Q85Bq  
　　营业外收入 Non-operating income !u0qF!/W  
　　补贴收入 Subsidy income "|6 #n34  
　　其他业务支出 Other operating expenses lbCTc,xT  
　　营业外支出 Non-operating expenses < c}cgD4  
　　所得税 Income tax _rz*7-ks=  
　　直接人工成本差异(direct labor variance) pS3TD"p  
　　直接材料成本差异(direct material variance) &GC`4!H  
　　在产品计价(work-in-process costing) RiY9[ec2  
　　联产品成本计算(joint products costing) 9,4Lb]  
　　生产成本汇总程序(accumulation process of procluction cost) >Bj+!)96q  
　　制造费用差异(manufacturing expenses variance) Uo!#p'<w)p  
　　实际成本与估计成本(actual cost and estimated cost) &{Zt(%\ '  
　　工资费用分配(salary costs allocation) -Tw96 dv  
　　成本曲线(cost curve) ptrQ~m-  
　　农业生产成本(agriculture production cost) $ {iV]Xt  
　　原始成本和重置成本(original cost and replacement cost) $:#{Y;d  
　　工程施工成本 i9qn_/<c  
　　直接成本与间接成本(direct cost and indirect cost) >0W:snNK  
　　可控成本(controllable cost) UUf-G0/P  
　　制造费用分配(manufacturing expenses allocation) )Bl0 W  
　　理论成本与应用成本(theory cost and practice cost) GtCbzNY  
　　辅助生产成本分配(auxiliary production cost allocation) QeK@++EVc  
　　期间,费用 Jv|uI1V  
　　成本控制程序(procedure of cost control) i,{'}B  
　　成本记录(cost entry, cost recorder cost agenda) +$hqwNh@Z@  
　　成本计算分批法(job costing method) b#:Pl`n6u  
　　成本计算分步法 -gWqq7O  
　　直接人工成本差异(direct labor variance) -\b$5oa(  
　　成本控制方法(cost control method)