[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 P}AfXgr  
　　股本 Share capital QR+{Yp  
　　已归还投资 Investment returned }52]  
　　利润分配-其他转入 Profit appropriation - other transfer in M+mO4q6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _qZ?|;o^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^+hqGu]M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund VhWF(*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund COF_a%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iL%Q
@!ka  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?G48GxJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends SP,#KyWP0)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |)7dh B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YL$#6d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Fjc4[ C  
　　期初未分配利润 Retained earnings, beginning of the year &rcC7v K9  
　　资本公积-股本溢价 Capital surplus - share premium &g{b5x{iD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u;[*Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Zr&~gXmVS  
　　资本公积-股权投资准备 Capital surplus - investment reserve : " ([i"  
　　资本公积-拨款转入 Capital surplus - subsidiary fc~6/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z2Pnni7Ys  
　　资本公积-其他 Capital surplus - others UJqDZIv C  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1qR[&=/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !zd]6YL$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j"8f,er  
　　盈余公积-储备基金 Surplus reserve - reserve fund {Q&@vbw'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A[/_}bI|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x"n!nT%Z  
　　主营业务收入 Sales k3-'!dW<  
　　主营业务成本 Cost of sales _;;'/rs j  
　　主营业务税金及附加 Sales tax tP?pN]Q$,  
　　营业费用 Operating expenses *@XJ7G[  
　　管理费用 General and administrative expenses 5B
L4VGwJ  
　　财务费用 Financial expenses !L +4YA  
　　投资收益 Investment income d:U2b"k=/u  
　　其他业务收入 Other operating income rj.]M6#  
　　营业外收入 Non-operating income <$
f7&6B  
　　补贴收入 Subsidy income RjII(4Et  
　　其他业务支出 Other operating expenses n^svRM]eQ  
　　营业外支出 Non-operating expenses -|?I'~[#(  
　　所得税 Income tax /_N*6a
~  
　　直接人工成本差异(direct labor variance) 7rc6  
　　直接材料成本差异(direct material variance) EXdx$I=X  
　　在产品计价(work-in-process costing) OZ/P@`kN.f  
　　联产品成本计算(joint products costing) A,tmy',d"  
　　生产成本汇总程序(accumulation process of procluction cost) }mz6z<pJ_  
　　制造费用差异(manufacturing expenses variance) K
RY%B[k  
　　实际成本与估计成本(actual cost and estimated cost) S(K}.C1x  
　　工资费用分配(salary costs allocation) Px!M^ T!Pi  
　　成本曲线(cost curve) PRs[!EB6  
　　农业生产成本(agriculture production cost) i; 8""A  
　　原始成本和重置成本(original cost and replacement cost) "kLu]M<  
　　工程施工成本 )zFPf]gz  
　　直接成本与间接成本(direct cost and indirect cost) sXD.*D  
　　可控成本(controllable cost) z!z+E%H^  
　　制造费用分配(manufacturing expenses allocation) ?,_$;g  
　　理论成本与应用成本(theory cost and practice cost) q8j W&_  
　　辅助生产成本分配(auxiliary production cost allocation) 1eg/<4]hA  
　　期间,费用 Ez3>}E,  
　　成本控制程序(procedure of cost control) 7O_@ b$Q  
　　成本记录(cost entry, cost recorder cost agenda) >i`V-"x  
　　成本计算分批法(job costing method) cJ6n@\  
　　成本计算分步法 #HMJBQ4v#  
　　直接人工成本差异(direct labor variance) m&GxLT6  
　　成本控制方法(cost control method)