[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 r*r3QsO  
　　股本 Share capital v
>[U*E  
　　已归还投资 Investment returned S. I3m-  
　　利润分配-其他转入 Profit appropriation - other transfer in pz hPEp;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qdOUvf  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;UAi>//#   
　　利润分配-提取储备基金 Profit appropriation - reserve fund jO5,PTV  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^5GyW`a}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund , S }  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F?Fs x)2k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;h-W&i7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g0Ff$-#7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *6`};ASK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nj(\+l5  
　　期初未分配利润 Retained earnings, beginning of the year ,u<oAI`  
　　资本公积-股本溢价 Capital surplus - share premium ;usR=i36b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @~+
W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YjR`}rdwo  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6z'3e\x  
　　资本公积-拨款转入 Capital surplus - subsidiary &*JU N}86  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7;i [  
　　资本公积-其他 Capital surplus - others J
qp;8DV}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l(<=JUO;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r-s9]0"7~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bs!F |x(  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9sI&&Jg  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LK}*k/eG  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ' O+)[D  
　　主营业务收入 Sales >* )fmfY  
　　主营业务成本 Cost of sales "8#EA<lsS  
　　主营业务税金及附加 Sales tax hRFm]q  
　　营业费用 Operating expenses v.q`1D1=t  
　　管理费用 General and administrative expenses Pe,:FIp,  
　　财务费用 Financial expenses 5{Oq* |  
　　投资收益 Investment income 2gM/".|{  
　　其他业务收入 Other operating income c]+uj q  
　　营业外收入 Non-operating income ;]PP+h  
　　补贴收入 Subsidy income itn<c2UyA  
　　其他业务支出 Other operating expenses `Q!#v{  
　　营业外支出 Non-operating expenses Aw)I:d7F  
　　所得税 Income tax !K%8tr4  
　　直接人工成本差异(direct labor variance) Q|7$SS6$  
　　直接材料成本差异(direct material variance) _)%Sz"g^Ix  
　　在产品计价(work-in-process costing) 4c' F.0^  
　　联产品成本计算(joint products costing) ;ipT0*Y  
　　生产成本汇总程序(accumulation process of procluction cost) B4MrrW4=  
　　制造费用差异(manufacturing expenses variance) U^&,xz$Cg  
　　实际成本与估计成本(actual cost and estimated cost) z4iTf8  
　　工资费用分配(salary costs allocation) Jmml2?V-c  
　　成本曲线(cost curve) ~#];&WE  
　　农业生产成本(agriculture production cost) 8:sQB%BB  
　　原始成本和重置成本(original cost and replacement cost) :?P>))vT%  
　　工程施工成本 '5xvR G  
　　直接成本与间接成本(direct cost and indirect cost) bP)(4+t~  
　　可控成本(controllable cost) }Sr=|j  
　　制造费用分配(manufacturing expenses allocation) f6])
M)  
　　理论成本与应用成本(theory cost and practice cost) U0ZPY )7k  
　　辅助生产成本分配(auxiliary production cost allocation) nXT/zfS  
　　期间,费用 *w`_(Xf  
　　成本控制程序(procedure of cost control) 0Lx,qZ'  
　　成本记录(cost entry, cost recorder cost agenda) V]5MIiNl  
　　成本计算分批法(job costing method) #;])/8 R%  
　　成本计算分步法 :%4N4| Q  
　　直接人工成本差异(direct labor variance) k4-S :kVo  
　　成本控制方法(cost control method)