[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 etr-\Cp  
　　股本 Share capital R+M=)Z  
　　已归还投资 Investment returned {Yj5Mj|#  
　　利润分配-其他转入 Profit appropriation - other transfer in 2!^=G=H/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5l6/ 5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *y*tI}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund u#@/^h;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =%X."i1A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S/'0czDMW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UphTMyn3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jj-\Eb?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _RbfyyaN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %e E^Y<@g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -F~DOG%  
　　期初未分配利润 Retained earnings, beginning of the year :<qe2Z5k  
　　资本公积-股本溢价 Capital surplus - share premium 86r"hy~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G)Gp}4gV}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation h<G4tjtk  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ga7E}y %  
　　资本公积-拨款转入 Capital surplus - subsidiary ^Oz~T
|)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #A/OGi  
　　资本公积-其他 Capital surplus - others \O|S
PhaIf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >. |({;n9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [6!k:-t+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <]
rayUyaf  
　　盈余公积-储备基金 Surplus reserve - reserve fund Vq'7gJj'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund j6qtR$l|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kKyU?/aj  
　　主营业务收入 Sales A,~3oQV  
　　主营业务成本 Cost of sales fs!dI  
　　主营业务税金及附加 Sales tax >tM4|w|  
　　营业费用 Operating expenses $C[z]}iOi  
　　管理费用 General and administrative expenses hi8q?4jE  
　　财务费用 Financial expenses :U?g']`Z##  
　　投资收益 Investment income P6gkbtg  
　　其他业务收入 Other operating income [3Q0KCZ0(  
　　营业外收入 Non-operating income 4S_f2P2J  
　　补贴收入 Subsidy income ?qjdmB|w  
　　其他业务支出 Other operating expenses 7
Lm9I  
　　营业外支出 Non-operating expenses 8+'}`  
　　所得税 Income tax h"`\ '(,X  
　　直接人工成本差异(direct labor variance) dSGdK $XA  
　　直接材料成本差异(direct material variance) s%jB Ieh  
　　在产品计价(work-in-process costing) z9o]
);dZ  
　　联产品成本计算(joint products costing) 7<j!qWm0  
　　生产成本汇总程序(accumulation process of procluction cost) y3oq{Z>  
　　制造费用差异(manufacturing expenses variance) AzU:Dxr>.G  
　　实际成本与估计成本(actual cost and estimated cost) R$:-~<O  
　　工资费用分配(salary costs allocation) 9)!Ksg(h  
　　成本曲线(cost curve) mY 1l2  
　　农业生产成本(agriculture production cost) 6N@= *0kh-  
　　原始成本和重置成本(original cost and replacement cost) q%3VcR$J  
　　工程施工成本  /~"-q  
　　直接成本与间接成本(direct cost and indirect cost) n_Qu u
UB  
　　可控成本(controllable cost) ('z=/"(l  
　　制造费用分配(manufacturing expenses allocation) }i+C)VUX   
　　理论成本与应用成本(theory cost and practice cost) .O-)m' 5  
　　辅助生产成本分配(auxiliary production cost allocation) |O8e;v72g^  
　　期间,费用 :w^:Z$-hf  
　　成本控制程序(procedure of cost control) 392V\qtS  
　　成本记录(cost entry, cost recorder cost agenda) ioi/`iQR  
　　成本计算分批法(job costing method) kepuh%KY[  
　　成本计算分步法 | R,dsBd  
　　直接人工成本差异(direct labor variance) -h8mJ D%Oi  
　　成本控制方法(cost control method)