[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 0a8\{(w  
　　股本 Share capital S#B%[3@  
　　已归还投资 Investment returned 9lR6:}L7  
　　利润分配-其他转入 Profit appropriation - other transfer in HR8YPU5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0Ui_Trlc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g'7 \WQ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z~3ubta8(@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sCzpNJ"8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U:n~S   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A
46q`l9B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )j~
{P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rg k1.0U0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Sk!' 2y*@&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z _\L@b  
　　期初未分配利润 Retained earnings, beginning of the year O TlqJ  
　　资本公积-股本溢价 Capital surplus - share premium ol/@)k^s>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R8u8jG(4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A^X\  
　　资本公积-股权投资准备 Capital surplus - investment reserve [ij) k@.  
　　资本公积-拨款转入 Capital surplus - subsidiary DzE^FY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V*Fy@  
　　资本公积-其他 Capital surplus - others Xn%7{%;h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m?B=?;B9#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jLI1
Ed  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]1d)jWG  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2#lpIj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund a6./;OC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bO/r1W  
　　主营业务收入 Sales gL&w:_  
　　主营业务成本 Cost of sales *~U.36  
　　主营业务税金及附加 Sales tax Ua 6O~,\  
　　营业费用 Operating expenses mHju$d  
　　管理费用 General and administrative expenses  ArAe=m!u  
　　财务费用 Financial expenses 3?"gfw W  
　　投资收益 Investment income 1R~$m  
　　其他业务收入 Other operating income H7&y79mB  
　　营业外收入 Non-operating income qg`ae  
　　补贴收入 Subsidy income p.g>+7  
　　其他业务支出 Other operating expenses wUr(i*  
　　营业外支出 Non-operating expenses p19(>|$J  
　　所得税 Income tax m)pHCS  
　　直接人工成本差异(direct labor variance) =CD6x= l6  
　　直接材料成本差异(direct material variance) l:eC+[_;>  
　　在产品计价(work-in-process costing) *v K~t|z  
　　联产品成本计算(joint products costing) EHn!ZrQgh  
　　生产成本汇总程序(accumulation process of procluction cost) 9D=X3{be#  
　　制造费用差异(manufacturing expenses variance) =lk'[P/p`  
　　实际成本与估计成本(actual cost and estimated cost) ">t^jt{  
　　工资费用分配(salary costs allocation) w/ (T  
　　成本曲线(cost curve) Aqf9
1 [c  
　　农业生产成本(agriculture production cost) XfVdYmii  
　　原始成本和重置成本(original cost and replacement cost) H@wjZ;R  
　　工程施工成本 4vG
-d)"M2  
　　直接成本与间接成本(direct cost and indirect cost) exiu;\+j  
　　可控成本(controllable cost) 
FO^6c  
　　制造费用分配(manufacturing expenses allocation) K3 BWj33  
　　理论成本与应用成本(theory cost and practice cost) 0R\.G1f%  
　　辅助生产成本分配(auxiliary production cost allocation) >\pF5a`  
　　期间,费用 :KX*j$5U  
　　成本控制程序(procedure of cost control) NR_3
nt^h  
　　成本记录(cost entry, cost recorder cost agenda) YB7A5  
　　成本计算分批法(job costing method) i>h3UIx\  
　　成本计算分步法 86-Rm  
　　直接人工成本差异(direct labor variance) +, )k@OI  
　　成本控制方法(cost control method)