[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 ~'(9?81d  
　　股本 Share capital
.hxin[Y  
　　已归还投资 Investment returned NOV.Bs{ yL  
　　利润分配-其他转入 Profit appropriation - other transfer in "= FIFf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,d OMW+{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  2mQOj$Lv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund L+Eu d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4yhcK&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wtq,`'B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]XY0c6 <  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @?m+Z"o|z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v< Ty|(gd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^[0"vtb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0Qt~K#mr/  
　　期初未分配利润 Retained earnings, beginning of the year @#A!w;bz  
　　资本公积-股本溢价 Capital surplus - share premium TWtC-wI;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %U-Qsy8|D)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >cT
jA):  
　　资本公积-股权投资准备 Capital surplus - investment reserve j+nv=p  
　　资本公积-拨款转入 Capital surplus - subsidiary {QMN=O&n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ekrBNDs9  
　　资本公积-其他 Capital surplus - others :fhB*SYK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t]4!{~,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KA?v .s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]/a g*F  
　　盈余公积-储备基金 Surplus reserve - reserve fund }H5/3be  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund lz- iCZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gj)uyjct  
　　主营业务收入 Sales \PzN XQ$  
　　主营业务成本 Cost of sales |ebvx ?\  
　　主营业务税金及附加 Sales tax uC)Zs, _5  
　　营业费用 Operating expenses $ND90my  
　　管理费用 General and administrative expenses \d:h$  
　　财务费用 Financial expenses u"\=^F
 
　　投资收益 Investment income / xs9.w8-  
　　其他业务收入 Other operating income /;7ID41  
　　营业外收入 Non-operating income ^zHRSO  
　　补贴收入 Subsidy income 2?*||c==*  
　　其他业务支出 Other operating expenses ;c$@@l  
　　营业外支出 Non-operating expenses *l:&f_ngV  
　　所得税 Income tax ~+=E"9O
o  
　　直接人工成本差异(direct labor variance) :1*zr  
　　直接材料成本差异(direct material variance) &lU
Ny L  
　　在产品计价(work-in-process costing) K\~v&  
　　联产品成本计算(joint products costing) q1jN]H  
　　生产成本汇总程序(accumulation process of procluction cost) v"/TmiZ  
　　制造费用差异(manufacturing expenses variance) VJ*\pM@no  
　　实际成本与估计成本(actual cost and estimated cost) 86y%=!bS  
　　工资费用分配(salary costs allocation) .8:+MW/  
　　成本曲线(cost curve) >2u y  
　　农业生产成本(agriculture production cost) >J>>\Y(p  
　　原始成本和重置成本(original cost and replacement cost) tq0;^L  
　　工程施工成本 y)tYSTJK  
　　直接成本与间接成本(direct cost and indirect cost) vkuc8 li  
　　可控成本(controllable cost) K0v
.3  
　　制造费用分配(manufacturing expenses allocation) fQP,=  
　　理论成本与应用成本(theory cost and practice cost) Hk~k@Wft  
　　辅助生产成本分配(auxiliary production cost allocation) ![).zi+m  
　　期间,费用 `2,a(Sk#  
　　成本控制程序(procedure of cost control) Ox~ 9_d  
　　成本记录(cost entry, cost recorder cost agenda) D,E$_0  
　　成本计算分批法(job costing method) Oi6Eo~\f  
　　成本计算分步法 k8 u%$G  
　　直接人工成本差异(direct labor variance) HgaZbb>'  
　　成本控制方法(cost control method)