[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 Hd7Vp:KM  
　　股本 Share capital _*{Lha  
　　已归还投资 Investment returned Z5P4 H  
　　利润分配-其他转入 Profit appropriation - other transfer in j"pyK@v2B  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O8v9tGZoh  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <"3${'$k`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a+O?bO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BG.8 q4[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }hm_Ws  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5&_")k3$*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z%JN|5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pXBh^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UH+#Nel+!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }.WO=IZ  
　　期初未分配利润 Retained earnings, beginning of the year X Dyo=A]  
　　资本公积-股本溢价 Capital surplus - share premium 0
Y0`$   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xC0y2+)|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m#O; 1/P  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2 w! 0$  
　　资本公积-拨款转入 Capital surplus - subsidiary &%)F5PT  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #D?w,<_8,  
　　资本公积-其他 Capital surplus - others BNb_i H  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |f1^&97=+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c(b`eUOO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9jx>&MnWs  
　　盈余公积-储备基金 Surplus reserve - reserve fund GiK,+M"d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8I#^qr5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X_bB6A6  
　　主营业务收入 Sales %1{O  
　　主营业务成本 Cost of sales vflC{,{=k>  
　　主营业务税金及附加 Sales tax ;p<BiC$b  
　　营业费用 Operating expenses oOubqx  
　　管理费用 General and administrative expenses JX&%5sn(  
　　财务费用 Financial expenses ePaC8sd0
  
　　投资收益 Investment income iYw1{U  
　　其他业务收入 Other operating income i$hWX4L  
　　营业外收入 Non-operating income k 7@:e$7  
　　补贴收入 Subsidy income OR'e!{  
　　其他业务支出 Other operating expenses 28+{  
　　营业外支出 Non-operating expenses %Q.M& U  
　　所得税 Income tax 0Ny +NE:6M  
　　直接人工成本差异(direct labor variance) 8ql<7RTM!  
　　直接材料成本差异(direct material variance) ]]}i Sw'  
　　在产品计价(work-in-process costing) DR]oK_  
　　联产品成本计算(joint products costing) k$#1T +(G  
　　生产成本汇总程序(accumulation process of procluction cost) @ 7Ln1v  
　　制造费用差异(manufacturing expenses variance) a0B%x!y^  
　　实际成本与估计成本(actual cost and estimated cost) -!M>;M@  
　　工资费用分配(salary costs allocation) I1dOMu9  
　　成本曲线(cost curve) -=UvOzw  
　　农业生产成本(agriculture production cost) l>BM}hS  
　　原始成本和重置成本(original cost and replacement cost) |D VFi2  
　　工程施工成本 0HbCT3g.  
　　直接成本与间接成本(direct cost and indirect cost) H+gB|  
　　可控成本(controllable cost) 4& e<Sc64  
　　制造费用分配(manufacturing expenses allocation) 2lN0Sf@  
　　理论成本与应用成本(theory cost and practice cost) *J':U>p  
　　辅助生产成本分配(auxiliary production cost allocation) <Zf
h5AM  
　　期间,费用 OH]45bd &7  
　　成本控制程序(procedure of cost control) )u]=^  
　　成本记录(cost entry, cost recorder cost agenda) 8-kR {9r  
　　成本计算分批法(job costing method) pj3H4yCM:  
　　成本计算分步法 MAX?,-x  
　　直接人工成本差异(direct labor variance) rG[ 2.\&  
　　成本控制方法(cost control method)