[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 O/nqNQ?<  
　　股本 Share capital ^|r`"gOJ3  
　　已归还投资 Investment returned tRkrV]K  
　　利润分配-其他转入 Profit appropriation - other transfer in ~V!EtZG$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ud .poh~|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
PXR0Yn  
　　利润分配-提取储备基金 Profit appropriation - reserve fund KZi+j#7O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;+r0 O0;9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qPp]K?.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2"zIR(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rx{#+ iw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &8zk3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %odw+PhO  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YdPlN];[  
　　期初未分配利润 Retained earnings, beginning of the year +7`u9j.  
　　资本公积-股本溢价 Capital surplus - share premium =SA 4\/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Yo>%s4_,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VN?<[#ij  
　　资本公积-股权投资准备 Capital surplus - investment reserve ZjE~W>pkQ  
　　资本公积-拨款转入 Capital surplus - subsidiary z/pDOP Ku  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation d"z*Nb  
　　资本公积-其他 Capital surplus - others Mp!2`4rD  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W5T
qC  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H+nr5!`kz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p0"BO4({{  
　　盈余公积-储备基金 Surplus reserve - reserve fund imC&pPBB/G  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -=@K%\\~5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |.^^|@+  
　　主营业务收入 Sales r#ks>s  
　　主营业务成本 Cost of sales Mf!owpW T  
　　主营业务税金及附加 Sales tax Ty)gPh6O  
　　营业费用 Operating expenses }ZxW"5oq  
　　管理费用 General and administrative expenses  GE{8I<7c  
　　财务费用 Financial expenses >:="?'N5l!  
　　投资收益 Investment income =#7s+d-  
　　其他业务收入 Other operating income ;]|m((15G  
　　营业外收入 Non-operating income u!s Sgx=  
　　补贴收入 Subsidy income 9t,aT!f  
　　其他业务支出 Other operating expenses ~Ay  
　　营业外支出 Non-operating expenses 4X<Oux*  
　　所得税 Income tax &pa)Ee>  
　　直接人工成本差异(direct labor variance) Z`e$~n(Bh  
　　直接材料成本差异(direct material variance) FA5k45wL  
　　在产品计价(work-in-process costing) F^4*|g  
　　联产品成本计算(joint products costing) ,"4X&>_f  
　　生产成本汇总程序(accumulation process of procluction cost) NHst7$Y<  
　　制造费用差异(manufacturing expenses variance) u0<d2Y  
　　实际成本与估计成本(actual cost and estimated cost) wCqE4i  
　　工资费用分配(salary costs allocation) A{xSbbDk  
　　成本曲线(cost curve) @`#OC#  
　　农业生产成本(agriculture production cost) b#bO=T$e-  
　　原始成本和重置成本(original cost and replacement cost) lsTe*Od  
　　工程施工成本 0b!fWS?,k0  
　　直接成本与间接成本(direct cost and indirect cost) JI28}Cxs0  
　　可控成本(controllable cost) qdg= Imx  
　　制造费用分配(manufacturing expenses allocation) "i;*\+x  
　　理论成本与应用成本(theory cost and practice cost) QSlf=VK*y  
　　辅助生产成本分配(auxiliary production cost allocation) o
Y| (M_;  
　　期间,费用 N9~'
P-V  
　　成本控制程序(procedure of cost control) vLVSZX
 
　　成本记录(cost entry, cost recorder cost agenda) ,i1fv "  
　　成本计算分批法(job costing method) UFSEobhg&5  
　　成本计算分步法 #$9U=^Z[  
　　直接人工成本差异(direct labor variance) i[V,IP +  
　　成本控制方法(cost control method)