[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 b_):MQ1
{  
　　股本 Share capital OUXR  
　　已归还投资 Investment returned Hq 188<  
　　利润分配-其他转入 Profit appropriation - other transfer in 5PnDN\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "wHFN>5B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @OHm#`~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund BF<ikilR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tRfo$4#NY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kSh( u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GM<-&s!Uj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6JQ'Ik;$wX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tnG# IU *  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w+{ LAS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vZoaT|3 G]  
　　期初未分配利润 Retained earnings, beginning of the year (!N|Kl  
　　资本公积-股本溢价 Capital surplus - share premium O8.5}>gDn.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,4oo=&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3%ZOKb"D*  
　　资本公积-股权投资准备 Capital surplus - investment reserve F@:'J\I}:  
　　资本公积-拨款转入 Capital surplus - subsidiary ;d9QAN&0}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation baK$L;Xo:  
　　资本公积-其他 Capital surplus - others # Vha7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '6Q=#:mc\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
Z)aUt Srf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e) O4^#i  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0_t`%l=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 
&pp|U}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment d<N:[Y\4 l  
　　主营业务收入 Sales {> 0wiH#!E  
　　主营业务成本 Cost of sales 5[u]E~Fl}  
　　主营业务税金及附加 Sales tax y;H-m>*%  
　　营业费用 Operating expenses w*JG
Uk  
　　管理费用 General and administrative expenses 5o8EC" 0  
　　财务费用 Financial expenses /~f'}]W  
　　投资收益 Investment income J6aef^>  
　　其他业务收入 Other operating income 3kMf!VL  
　　营业外收入 Non-operating income 3jC_AO%T  
　　补贴收入 Subsidy income .h4 \Y A  
　　其他业务支出 Other operating expenses qeZ? 7#Gf  
　　营业外支出 Non-operating expenses 0=E]cQwh  
　　所得税 Income tax *ppffz  
　　直接人工成本差异(direct labor variance) \)?HJ  
　　直接材料成本差异(direct material variance) fsWTF<Y  
　　在产品计价(work-in-process costing) Gk /fBs  
　　联产品成本计算(joint products costing) 1HZO9cXJ  
　　生产成本汇总程序(accumulation process of procluction cost) ';=O 0)u  
　　制造费用差异(manufacturing expenses variance) %n:k#  
　　实际成本与估计成本(actual cost and estimated cost) kq,ucU%>p  
　　工资费用分配(salary costs allocation) ={wcfhUl+  
　　成本曲线(cost curve) )f<z%:I+Z  
　　农业生产成本(agriculture production cost) [ ~&/s:Vvo  
　　原始成本和重置成本(original cost and replacement cost)
vTzlwK\#1  
　　工程施工成本 X*@dj_,  
　　直接成本与间接成本(direct cost and indirect cost) xx%j.zDI]  
　　可控成本(controllable cost) k{SAvKx=  
　　制造费用分配(manufacturing expenses allocation) ^qD$z=z-  
　　理论成本与应用成本(theory cost and practice cost) (c &mCJN  
　　辅助生产成本分配(auxiliary production cost allocation)  v<(  
　　期间,费用 6MMOf\   
　　成本控制程序(procedure of cost control) JB[~;nLlC  
　　成本记录(cost entry, cost recorder cost agenda) hp-<2i^"!  
　　成本计算分批法(job costing method) o!ebs0  
　　成本计算分步法 SmSH2m-  
　　直接人工成本差异(direct labor variance) 2)HuZda  
　　成本控制方法(cost control method)