[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 f(6`5/C  
　　股本 Share capital $BXZFC_1S  
　　已归还投资 Investment returned yT.h[yv"w  
　　利润分配-其他转入 Profit appropriation - other transfer in +C' u!^)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %iPWg
  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FAX|.!US*p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "jb`KBH%"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?\"G
T]5D  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3"NO"+ Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P<ElH3J`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 
&)zNu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T~8==Z{[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -GCC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :PE{2*  
　　期初未分配利润 Retained earnings, beginning of the year U5\^[~vW  
　　资本公积-股本溢价 Capital surplus - share premium 9~n`6;R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7 XE&[o  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %UT5KYd!=N  
　　资本公积-股权投资准备 Capital surplus - investment reserve zkt`7Pg;J  
　　资本公积-拨款转入 Capital surplus - subsidiary ,R#pQ 4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation YcOPqvQ  
　　资本公积-其他 Capital surplus - others j)xRzImu  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d,8L-pT$FM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (0dy,GRN  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b"H c==`  
　　盈余公积-储备基金 Surplus reserve - reserve fund b 5<&hN4g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U6cpj  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment zi sf8x7^W  
　　主营业务收入 Sales <:/Lap#D^  
　　主营业务成本 Cost of sales uatY:GSR  
　　主营业务税金及附加 Sales tax q!iTDg *$  
　　营业费用 Operating expenses +O"!*  
　　管理费用 General and administrative expenses DB%}@IW"  
　　财务费用 Financial expenses E6JfSH
#  
　　投资收益 Investment income VRU"2mQ.P6  
　　其他业务收入 Other operating income SQ'\Kd=  
　　营业外收入 Non-operating income q)te/J @  
　　补贴收入 Subsidy income J=7.-R|t  
　　其他业务支出 Other operating expenses /S 2lA>  
　　营业外支出 Non-operating expenses (+uM |a  
　　所得税 Income tax 0Xo>f"2<f  
　　直接人工成本差异(direct labor variance) G\&9.@`k  
　　直接材料成本差异(direct material variance) jV{?.0/h|  
　　在产品计价(work-in-process costing) +q n[F70}  
　　联产品成本计算(joint products costing)
_E'F  
　　生产成本汇总程序(accumulation process of procluction cost) V6Z~#=EQ  
　　制造费用差异(manufacturing expenses variance) k;/K']4y  
　　实际成本与估计成本(actual cost and estimated cost) bpP-wA^Hd  
　　工资费用分配(salary costs allocation) [x{z}rYH  
　　成本曲线(cost curve) $ix:S$  
　　农业生产成本(agriculture production cost) @7UZ{+67*C  
　　原始成本和重置成本(original cost and replacement cost) corNw+|/w  
　　工程施工成本 Ig&H0S  
　　直接成本与间接成本(direct cost and indirect cost) O|K-UTWH%  
　　可控成本(controllable cost) +@],JlYf  
　　制造费用分配(manufacturing expenses allocation) +FomAs1*f  
　　理论成本与应用成本(theory cost and practice cost) I+2#k\y  
　　辅助生产成本分配(auxiliary production cost allocation) >AK9F. _z  
　　期间,费用 dCA| )  
　　成本控制程序(procedure of cost control) I]GG mN  
　　成本记录(cost entry, cost recorder cost agenda) =&T %Jm}  
　　成本计算分批法(job costing method) (A(j.[4a
 
　　成本计算分步法 `PY=B$?{4  
　　直接人工成本差异(direct labor variance) 6-E>-9]'E  
　　成本控制方法(cost control method)