[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 OC#oJwC  
　　股本 Share capital }pu2/44=W  
　　已归还投资 Investment returned ',z'.t  
　　利润分配-其他转入 Profit appropriation - other transfer in #h/-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q_g'4VZv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FGr0W|?v  
　　利润分配-提取储备基金 Profit appropriation - reserve fund uB 6`e!Q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qK:
.j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TiCp2Rsz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #`:60#l  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *=MC+4E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xRv1zHZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?fnJ`^|-r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )KaQ\WJ:  
　　期初未分配利润 Retained earnings, beginning of the year \$VtwVQ,b  
　　资本公积-股本溢价 Capital surplus - share premium I>=7|G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c<A@Op"A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "h_n/}r=  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~~;fWM '  
　　资本公积-拨款转入 Capital surplus - subsidiary S@Yb)">ZQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +C/K@:p  
　　资本公积-其他 Capital surplus - others 2OAh7'8<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _:c8YJEG{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gpHI)1i'H  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^\e:j7@z  
　　盈余公积-储备基金 Surplus reserve - reserve fund '#4ya=Ww  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kR-N9|>i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &hB~Z(zS!  
　　主营业务收入 Sales yHCQY 4/  
　　主营业务成本 Cost of sales Z#
w1,n88  
　　主营业务税金及附加 Sales tax WQv~<]1JF  
　　营业费用 Operating expenses n4>
 
　　管理费用 General and administrative expenses yIXM}i:  
　　财务费用 Financial expenses m3F.-KPO  
　　投资收益 Investment income ;
#EB0TK  
　　其他业务收入 Other operating income 4D$$KSa  
　　营业外收入 Non-operating income 6
DaH+  
　　补贴收入 Subsidy income ~b3xn T  
　　其他业务支出 Other operating expenses q_OIzZ@  
　　营业外支出 Non-operating expenses WT'P[RU2  
　　所得税 Income tax ,BW^j.7  
　　直接人工成本差异(direct labor variance) % ghQ#dZ]&  
　　直接材料成本差异(direct material variance) #ZCgpg$wM  
　　在产品计价(work-in-process costing) 6\\B{%3R2  
　　联产品成本计算(joint products costing) 0Ny0#;P  
　　生产成本汇总程序(accumulation process of procluction cost) 15iCJ p  
　　制造费用差异(manufacturing expenses variance) O Z![9l  
　　实际成本与估计成本(actual cost and estimated cost) E0ud<'3 <  
　　工资费用分配(salary costs allocation) udp&U+L  
　　成本曲线(cost curve) /A_</GYs  
　　农业生产成本(agriculture production cost)  O7s0M?4  
　　原始成本和重置成本(original cost and replacement cost) WYRTt2(+%  
　　工程施工成本 y"cK@sOo  
　　直接成本与间接成本(direct cost and indirect cost) &^ =t%A%#  
　　可控成本(controllable cost) Z)P x6\?+  
　　制造费用分配(manufacturing expenses allocation) q&jZmr  
　　理论成本与应用成本(theory cost and practice cost) m ~fqZK  
　　辅助生产成本分配(auxiliary production cost allocation) ]'~'V2Ey  
　　期间,费用 }YU#}Ip@  
　　成本控制程序(procedure of cost control) hB P]^~(  
　　成本记录(cost entry, cost recorder cost agenda) iBN,YPo~  
　　成本计算分批法(job costing method) b1nw,(hLY  
　　成本计算分步法 U6j
lv3  
　　直接人工成本差异(direct labor variance) ?7^('  
　　成本控制方法(cost control method)