[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 RA6D dqT~  
　　股本 Share capital !4E:IM63  
　　已归还投资 Investment returned n>HNpy  
　　利润分配-其他转入 Profit appropriation - other transfer in 4v>V7T.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Cv|:.y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yS*PS='P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bY>Ug{O;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;VuIQ*@m"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund URAipLvN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N]duv~JS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '|Oi#S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $3L7R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &l Q j?]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `&_qK~&/X  
　　期初未分配利润 Retained earnings, beginning of the year J0#% *B  
　　资本公积-股本溢价 Capital surplus - share premium 3 yElN.=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gvC2\k{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -K jCPc  
　　资本公积-股权投资准备 Capital surplus - investment reserve Pc3u`QL?  
　　资本公积-拨款转入 Capital surplus - subsidiary B$bsh.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation bYtF#Y  
　　资本公积-其他 Capital surplus - others AKpux,@xB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qb_V ,b9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #'T|,xIr-Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3EyN"Lvp{o  
　　盈余公积-储备基金 Surplus reserve - reserve fund |3i~?] A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BjH(E'K[b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cdv TC`~,  
　　主营业务收入 Sales -b{*8(d<I  
　　主营业务成本 Cost of sales gor6c3i  
　　主营业务税金及附加 Sales tax -l\@50,D  
　　营业费用 Operating expenses dw&Xg_$  
　　管理费用 General and administrative expenses C?B7xK  
　　财务费用 Financial expenses Pwq} ;+  
　　投资收益 Investment income VYF4q9  
　　其他业务收入 Other operating income +o/q@&v;Ax  
　　营业外收入 Non-operating income NlKnMgt~  
　　补贴收入 Subsidy income Xm*Dh#H  
　　其他业务支出 Other operating expenses 5}m2D='  
　　营业外支出 Non-operating expenses b,cvQD  
　　所得税 Income tax %=]{~5f>  
　　直接人工成本差异(direct labor variance) ^I0SfZ'Y  
　　直接材料成本差异(direct material variance) HZ|6&9w e  
　　在产品计价(work-in-process costing) E`i;9e'S  
　　联产品成本计算(joint products costing) ?832#a?FZ;  
　　生产成本汇总程序(accumulation process of procluction cost) cq0jM;@d  
　　制造费用差异(manufacturing expenses variance) f5G17: Q  
　　实际成本与估计成本(actual cost and estimated cost) `mMD e  
　　工资费用分配(salary costs allocation) j'7FTVmJ  
　　成本曲线(cost curve) H1l'\  
　　农业生产成本(agriculture production cost) T|E;U  
　　原始成本和重置成本(original cost and replacement cost) %B~`bUHjq  
　　工程施工成本 dWp4|r  
　　直接成本与间接成本(direct cost and indirect cost) YFW+l~[#  
　　可控成本(controllable cost) aA:Ky&5e  
　　制造费用分配(manufacturing expenses allocation) g~cWBr%>  
　　理论成本与应用成本(theory cost and practice cost) m:h]nm  
　　辅助生产成本分配(auxiliary production cost allocation) t HGK<rb  
　　期间,费用 83S],L  
　　成本控制程序(procedure of cost control) 4yknX%[  
　　成本记录(cost entry, cost recorder cost agenda) d`:0kOF+  
　　成本计算分批法(job costing method) 'C[gcp  
　　成本计算分步法 6@T_1  
　　直接人工成本差异(direct labor variance) -du+iOe?  
　　成本控制方法(cost control method)