[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 <lHelX=/  
　　股本 Share capital A^PCI*SN[  
　　已归还投资 Investment returned \de824  
　　利润分配-其他转入 Profit appropriation - other transfer in BJgg-z{Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M<t>jM@'A#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nu{bEp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o(iN}.c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xg|_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q' };.tv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mOj6 4}_`"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jsi [,|G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H\tz"<*``  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rs$sAa*f  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3lc'(ts%  
　　期初未分配利润 Retained earnings, beginning of the year 
=(kwMJ  
　　资本公积-股本溢价 Capital surplus - share premium B;A^5~b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _w+ix9Fr?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q ^%+r"h  
　　资本公积-股权投资准备 Capital surplus - investment reserve 38IVSK_  
　　资本公积-拨款转入 Capital surplus - subsidiary =4z:Df  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KsM2?aqwf_  
　　资本公积-其他 Capital surplus - others =F2e*?a3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r40#-A$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `A5 ^D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "j5b$T0P>  
　　盈余公积-储备基金 Surplus reserve - reserve fund vmI]N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7dl]f#uZU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (`}O!;/E}  
　　主营业务收入 Sales )--v>*,V  
　　主营业务成本 Cost of sales %C*oy$.  
　　主营业务税金及附加 Sales tax o/EA%q1  
　　营业费用 Operating expenses 0r=:l/Pz  
　　管理费用 General and administrative expenses #87:Or1  
　　财务费用 Financial expenses @DYxxM-  
　　投资收益 Investment income MR$Bl"d
  
　　其他业务收入 Other operating income +:4J~Cuf  
　　营业外收入 Non-operating income b?-Ep?G'\  
　　补贴收入 Subsidy income `X8AM=  
　　其他业务支出 Other operating expenses RG=!,#X  
　　营业外支出 Non-operating expenses nA%H`/O{  
　　所得税 Income tax yyJ4r}TE  
　　直接人工成本差异(direct labor variance) f/G YDat  
　　直接材料成本差异(direct material variance) *V(TNLIh;  
　　在产品计价(work-in-process costing) O@jW&-;  
　　联产品成本计算(joint products costing) {.tUn`j6V  
　　生产成本汇总程序(accumulation process of procluction cost) pX ]K-  
　　制造费用差异(manufacturing expenses variance) s$e0;C!D  
　　实际成本与估计成本(actual cost and estimated cost) CK1Xdyf_S  
　　工资费用分配(salary costs allocation) uGl+"/uDu  
　　成本曲线(cost curve) |V{'W-` |[  
　　农业生产成本(agriculture production cost) 3IHya=qN  
　　原始成本和重置成本(original cost and replacement cost) ]Lq9Ompf(t  
　　工程施工成本 GuMsw*{>  
　　直接成本与间接成本(direct cost and indirect cost) ckRWVw   
　　可控成本(controllable cost) >IO}}USm  
　　制造费用分配(manufacturing expenses allocation) Wbc*x  
　　理论成本与应用成本(theory cost and practice cost) N<ww&GXBX  
　　辅助生产成本分配(auxiliary production cost allocation) kBd #=J
 
　　期间,费用 5-O[(b2O  
　　成本控制程序(procedure of cost control) %7q,[g8  
　　成本记录(cost entry, cost recorder cost agenda) )`]w\s #  
　　成本计算分批法(job costing method) 5DKR1z:  
　　成本计算分步法 QSf{V(fs  
　　直接人工成本差异(direct labor variance) /!,>P[Vx  
　　成本控制方法(cost control method)