[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 KH)pJG|NY  
　　股本 Share capital 0XQ-   
　　已归还投资 Investment returned ^k9rDn/AW  
　　利润分配-其他转入 Profit appropriation - other transfer in e>(Wvb&4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1(F
'~i|5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HU.1":.;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wO\!xW:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "]9_Fv  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a j_:|]j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit n=SzF(S[M  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `i{4cT8:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o9^$hDs,si  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uc>LFX& -B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n K0hTQ  
　　期初未分配利润 Retained earnings, beginning of the year ^8U6"O6|X  
　　资本公积-股本溢价 Capital surplus - share premium A&?WP\_z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8Y]}Gb!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qFGB'mIrFz  
　　资本公积-股权投资准备 Capital surplus - investment reserve jS}'cm-  
　　资本公积-拨款转入 Capital surplus - subsidiary 'NRN_c9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -<12~HKK::  
　　资本公积-其他 Capital surplus - others PH{c,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /!o1l\i=5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N)Qlkz$X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +&zb^C`J  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6#/LyzZq|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .w=:+msL{(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5!2J;.&  
　　主营业务收入 Sales +,:nm_kQU  
　　主营业务成本 Cost of sales 4E,hcu  
　　主营业务税金及附加 Sales tax c@)pKi#W  
　　营业费用 Operating expenses hu`Lv  
　　管理费用 General and administrative expenses wZ}n3R,   
　　财务费用 Financial expenses Pi^ECSzQu[  
　　投资收益 Investment income 9 #.<E5:  
　　其他业务收入 Other operating income #.RG1-L  
　　营业外收入 Non-operating income ]Sk#a-^~  
　　补贴收入 Subsidy income R'jUS7]Y  
　　其他业务支出 Other operating expenses Qj{$dqmDN  
　　营业外支出 Non-operating expenses CAA tco5  
　　所得税 Income tax ~k"eEV p  
　　直接人工成本差异(direct labor variance) 5?S{W  
　　直接材料成本差异(direct material variance) []sB^UT  
　　在产品计价(work-in-process costing) %D`^  
　　联产品成本计算(joint products costing) \fkS_r,i  
　　生产成本汇总程序(accumulation process of procluction cost) yd{Y}.  
　　制造费用差异(manufacturing expenses variance) ~pDRF(  
　　实际成本与估计成本(actual cost and estimated cost) cWX"e6  
　　工资费用分配(salary costs allocation) _3-RoA'UZr  
　　成本曲线(cost curve) YqK+F=0  
　　农业生产成本(agriculture production cost) Z{8e xy
m  
　　原始成本和重置成本(original cost and replacement cost) d;*OO xQV  
　　工程施工成本 q!ulE{ ^  
　　直接成本与间接成本(direct cost and indirect cost)  <Hq6]\<  
　　可控成本(controllable cost) 7TMDZ*  
　　制造费用分配(manufacturing expenses allocation) 'b?#4rq}  
　　理论成本与应用成本(theory cost and practice cost) ;p?42rCIcl  
　　辅助生产成本分配(auxiliary production cost allocation) oho AUT  
　　期间,费用 ZQgxrZx3  
　　成本控制程序(procedure of cost control) %M4XbSN|  
　　成本记录(cost entry, cost recorder cost agenda) <s59OdzP  
　　成本计算分批法(job costing method) =0jmm(:Jh  
　　成本计算分步法 ;%3thm7+  
　　直接人工成本差异(direct labor variance) GA%"w=M\  
　　成本控制方法(cost control method)