[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 F&*M$@u5  
　　股本 Share capital QRlzGRueR&  
　　已归还投资 Investment returned -"e}YN/  
　　利润分配-其他转入 Profit appropriation - other transfer in %&Cl@6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ln_l>X6j51  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $P(nh'\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x
5SQ+7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +*J4q5;E[?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BB.TrQM.#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .NT&>X~.V  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s.sy7%{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aHC;p=RQ\A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uB1!*S1f  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?i~/gjp  
　　期初未分配利润 Retained earnings, beginning of the year v)yimIHzo  
　　资本公积-股本溢价 Capital surplus - share premium 42CMRGv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GX)QIe~;qJ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation RC(D=6+[C  
　　资本公积-股权投资准备 Capital surplus - investment reserve U_- K6:tr  
　　资本公积-拨款转入 Capital surplus - subsidiary <~M9nz(<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n6G&^Oj  
　　资本公积-其他 Capital surplus - others FA9e(Ha   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M@g gLW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve winJ@IYW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f hG2  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z5Ihc%J^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund txo?k/w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6B/"M-YME  
　　主营业务收入 Sales -^H5z+"^  
　　主营业务成本 Cost of sales 0NtsFPO  
　　主营业务税金及附加 Sales tax ZPsY0IzLo  
　　营业费用 Operating expenses !2|`aa  
　　管理费用 General and administrative expenses k6L373e#Q  
　　财务费用 Financial expenses KN:dm!A  
　　投资收益 Investment income +)JqEwCrq  
　　其他业务收入 Other operating income T(UYlLe  
　　营业外收入 Non-operating income 1K9?a;.  
　　补贴收入 Subsidy income 3c^=<i %  
　　其他业务支出 Other operating expenses FRt/{(jro  
　　营业外支出 Non-operating expenses ^3|$wB=  
　　所得税 Income tax Zf v(\SI  
　　直接人工成本差异(direct labor variance) 8.Ef5-m  
　　直接材料成本差异(direct material variance) 0~b6 wuFl  
　　在产品计价(work-in-process costing) ~e<'t4  
　　联产品成本计算(joint products costing) 'uACoME@  
　　生产成本汇总程序(accumulation process of procluction cost) b*F~%K^i$  
　　制造费用差异(manufacturing expenses variance) rg^\BUa-W,  
　　实际成本与估计成本(actual cost and estimated cost) %C
6zXiO"  
　　工资费用分配(salary costs allocation) SE)j}go  
　　成本曲线(cost curve) l;}7A,u  
　　农业生产成本(agriculture production cost) UUf1T@-  
　　原始成本和重置成本(original cost and replacement cost) `$Flgp0P  
　　工程施工成本 [l%fL9  
　　直接成本与间接成本(direct cost and indirect cost) M(zY[O
 
　　可控成本(controllable cost) ,35:Srf|  
　　制造费用分配(manufacturing expenses allocation) qm8n7Z/  
　　理论成本与应用成本(theory cost and practice cost) &9dr+o-(~  
　　辅助生产成本分配(auxiliary production cost allocation) J s<MJ4r>/  
　　期间,费用 uU(G_E ?  
　　成本控制程序(procedure of cost control) /Np"J  
　　成本记录(cost entry, cost recorder cost agenda) uxMy1oy  
　　成本计算分批法(job costing method) RrU~"P1C  
　　成本计算分步法 !BQ ELB$0  
　　直接人工成本差异(direct labor variance) 0rJ\
e  
　　成本控制方法(cost control method)