[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 Bi Dyr  
　　股本 Share capital qI>,PX  
　　已归还投资 Investment returned &c}2[=  
　　利润分配-其他转入 Profit appropriation - other transfer in -/ G#ls|?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K4-_a{)/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p2U6B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !1%Sf.`!_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `6RccEm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J:J/AgJuH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I:w+lchAMe  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ayh235>a(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nch
#DE82  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }t:*w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2I|lY>Z  
　　期初未分配利润 Retained earnings, beginning of the year c>3j$D+  
　　资本公积-股本溢价 Capital surplus - share premium EEMRy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ' 9%iHx-<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =dwy 4  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4T$DQK@e  
　　资本公积-拨款转入 Capital surplus - subsidiary 4 L 5$=V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'Fc$?$c\  
　　资本公积-其他 Capital surplus - others W7;R
Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q&}+O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _8ks`O#}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {6%-/$LX  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~1aM5Ba{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :sw@1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;.<HpDfG_  
　　主营业务收入 Sales +z0s)HU>j  
　　主营业务成本 Cost of sales cj^hwtx   
　　主营业务税金及附加 Sales tax _T7XCXEk   
　　营业费用 Operating expenses K"hnGYt?  
　　管理费用 General and administrative expenses 8C?E1f
H\  
　　财务费用 Financial expenses Lxv6\3I+  
　　投资收益 Investment income j<6+p r  
　　其他业务收入 Other operating income XL
9-N?(@  
　　营业外收入 Non-operating income ?*[35XUd  
　　补贴收入 Subsidy income lon9oraF'  
　　其他业务支出 Other operating expenses lIZ&' z  
　　营业外支出 Non-operating expenses k2.k}?w!JO  
　　所得税 Income tax ~]`U)Aw  
　　直接人工成本差异(direct labor variance) }:u-l3e  
　　直接材料成本差异(direct material variance) ` @
lNt}  
　　在产品计价(work-in-process costing) -%Ce  
　　联产品成本计算(joint products costing)  @6%7X7m  
　　生产成本汇总程序(accumulation process of procluction cost) u#`51Hr
$  
　　制造费用差异(manufacturing expenses variance) xJnN95`R@  
　　实际成本与估计成本(actual cost and estimated cost) NTO.;S|2%  
　　工资费用分配(salary costs allocation) g3yZi7b5FU  
　　成本曲线(cost curve) P!IXcPKW53  
　　农业生产成本(agriculture production cost) %mD{rG9  
　　原始成本和重置成本(original cost and replacement cost) 5iI(A'R[7  
　　工程施工成本 ep0dT3&  
　　直接成本与间接成本(direct cost and indirect cost) xn@oNKD0  
　　可控成本(controllable cost) ks %arm&  
　　制造费用分配(manufacturing expenses allocation) ^t *Ba>A  
　　理论成本与应用成本(theory cost and practice cost)  '1fyBU  
　　辅助生产成本分配(auxiliary production cost allocation) G'';VoW=  
　　期间,费用 I~Qi):&x  
　　成本控制程序(procedure of cost control) Ra6}<
o  
　　成本记录(cost entry, cost recorder cost agenda) [@B!N+P5;  
　　成本计算分批法(job costing method) ^QG<_Dm]  
　　成本计算分步法 0LSJQ9\p  
　　直接人工成本差异(direct labor variance) "zzb`T[8  
　　成本控制方法(cost control method)