[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 5G2G<[p5oQ  
　　股本 Share capital N TcojA{V$  
　　已归还投资 Investment returned
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　　利润分配-其他转入 Profit appropriation - other transfer in x8w l  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VBUrtx:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %2wr%*h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {p.^E5&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3n,jrX75u  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d.|*sZ&3p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nW)?cQ I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZIN1y;dJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /!?b&N/d)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EXMW,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !(Ymc_s  
　　期初未分配利润 Retained earnings, beginning of the year vHZq z<  
　　资本公积-股本溢价 Capital surplus - share premium Q6)?#7<jy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -Uan.#~S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ebn3r:IU-  
　　资本公积-股权投资准备 Capital surplus - investment reserve =
r4sF!g  
　　资本公积-拨款转入 Capital surplus - subsidiary 9wlp AK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5,-g^o7  
　　资本公积-其他 Capital surplus - others ;>uB$8<_7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4E2#krE%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o}DRp4;Ka  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mPU}]1*p  
　　盈余公积-储备基金 Surplus reserve - reserve fund n}b{u@$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund AyWdJ<OU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uh2 Fr  
　　主营业务收入 Sales OK)>QGl  
　　主营业务成本 Cost of sales g$ HL::  
　　主营业务税金及附加 Sales tax eL>wKu:r  
　　营业费用 Operating expenses {yv_Ni*6!  
　　管理费用 General and administrative expenses ,4S[<(T"  
　　财务费用 Financial expenses h/oun2C  
　　投资收益 Investment income XHxJzYMc  
　　其他业务收入 Other operating income vh.-9eD  
　　营业外收入 Non-operating income 9

N `WT=  
　　补贴收入 Subsidy income ]
0&X[?  
　　其他业务支出 Other operating expenses t{>#)5Pqv  
　　营业外支出 Non-operating expenses d5NE:%K  
　　所得税 Income tax 6fo\z2  
　　直接人工成本差异(direct labor variance) mKjTJzS  
　　直接材料成本差异(direct material variance) Z^]jy>dj  
　　在产品计价(work-in-process costing) 1d~d1Rd  
　　联产品成本计算(joint products costing) A@Q6}ESD  
　　生产成本汇总程序(accumulation process of procluction cost) >yr;Y4y7K  
　　制造费用差异(manufacturing expenses variance) >|, <9z`D  
　　实际成本与估计成本(actual cost and estimated cost) T ay226  
　　工资费用分配(salary costs allocation) tmOy"mq67  
　　成本曲线(cost curve) V@]SKbK}wN  
　　农业生产成本(agriculture production cost) )u+O~Y95&i  
　　原始成本和重置成本(original cost and replacement cost) 9
i U/[d  
　　工程施工成本 T_!F I29  
　　直接成本与间接成本(direct cost and indirect cost) Zr1"'+-  
　　可控成本(controllable cost) #q K .AZi  
　　制造费用分配(manufacturing expenses allocation)
^\g.iuE  
　　理论成本与应用成本(theory cost and practice cost)  71@kIJI  
　　辅助生产成本分配(auxiliary production cost allocation) q_6lD~~q^  
　　期间,费用 { TI,|'>5[  
　　成本控制程序(procedure of cost control) 9+MW13?  
　　成本记录(cost entry, cost recorder cost agenda) SOE-Kio=B  
　　成本计算分批法(job costing method) pfu"vo(t_  
　　成本计算分步法 @`)>-k  
　　直接人工成本差异(direct labor variance) iZ>P>x\  
　　成本控制方法(cost control method)