[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 Xx[ LK  
　　股本 Share capital uEWWY t  
　　已归还投资 Investment returned }r]WB)_w  
　　利润分配-其他转入 Profit appropriation - other transfer in %\_I% yF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cBmo#:>'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
&FHE(7}/#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M$1+,[^f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?)<zrE5p  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Vx
jEKc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +'>N]|Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends YP>VC(f  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fpM4q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SOb17:o3|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j$T2ff6  
　　期初未分配利润 Retained earnings, beginning of the year "sz LTC]*6  
　　资本公积-股本溢价 Capital surplus - share premium G\Hck=P[$3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /4#.qq0\{c  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (6u<w#u  
　　资本公积-股权投资准备 Capital surplus - investment reserve G( JvAe]r  
　　资本公积-拨款转入 Capital surplus - subsidiary CWE jX-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }zRYT_
:  
　　资本公积-其他 Capital surplus - others aBr%"&Z.MG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <E$P  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Id]W
KL:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eG|e1t
K+  
　　盈余公积-储备基金 Surplus reserve - reserve fund *`ehI_v :  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4S 2I]d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0MMY{@n  
　　主营业务收入 Sales tH5f;mY,  
　　主营业务成本 Cost of sales ZgtW  
　　主营业务税金及附加 Sales tax Z@ h<xo*r  
　　营业费用 Operating expenses b6bmvHD  
　　管理费用 General and administrative expenses *{Wh-bc  
　　财务费用 Financial expenses vMzR3@4e  
　　投资收益 Investment income +hY/4Tx<  
　　其他业务收入 Other operating income WaWT 5|A  
　　营业外收入 Non-operating income ]WN{8   
　　补贴收入 Subsidy income BS*cG>T  
　　其他业务支出 Other operating expenses P{(m:`N  
　　营业外支出 Non-operating expenses vH# US  
　　所得税 Income tax 1)#<nk)I  
　　直接人工成本差异(direct labor variance) >G' NI?$  
　　直接材料成本差异(direct material variance) k:7UU4M 5  
　　在产品计价(work-in-process costing) s[n
OB0  
　　联产品成本计算(joint products costing) )prpG !  
　　生产成本汇总程序(accumulation process of procluction cost) dT/Cn v=  
　　制造费用差异(manufacturing expenses variance) q*DR~Ov  
　　实际成本与估计成本(actual cost and estimated cost) ~W5fJd0  
　　工资费用分配(salary costs allocation) )#ic"UtR  
　　成本曲线(cost curve) GuM-H$,  
　　农业生产成本(agriculture production cost) xVfJ]Y  
　　原始成本和重置成本(original cost and replacement cost) X-Xf6&Uz  
　　工程施工成本 ~lCG37  
　　直接成本与间接成本(direct cost and indirect cost) BRoi`.b:  
　　可控成本(controllable cost) =_%:9FnQ0  
　　制造费用分配(manufacturing expenses allocation) }-zx4<4BH  
　　理论成本与应用成本(theory cost and practice cost) |t]-a%A=w  
　　辅助生产成本分配(auxiliary production cost allocation) lxbbyy25  
　　期间,费用 sN-5vYfC*  
　　成本控制程序(procedure of cost control) F__DPEAc_  
　　成本记录(cost entry, cost recorder cost agenda) l:+tl/  
　　成本计算分批法(job costing method) 70HEu@-  
　　成本计算分步法 '(2G qX!  
　　直接人工成本差异(direct labor variance) g/`i:=  
　　成本控制方法(cost control method)