[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 K/Y Agg  
　　股本 Share capital @]'SeiNp  
　　已归还投资 Investment returned RJc%, ]:  
　　利润分配-其他转入 Profit appropriation - other transfer in xb$yu.c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 97!5Q~I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Eark)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8/Rm!.8+~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JJf<*j^G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Lko`F$5X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .JAcPyK^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _CdROo6I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Alz~-hqQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0kL
EBoOh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,Y!zORv<7  
　　期初未分配利润 Retained earnings, beginning of the year nGa1a  
　　资本公积-股本溢价 Capital surplus - share premium R^8B3-aA`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7BFN|S_l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V5MO}  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3Gd0E;3sk~  
　　资本公积-拨款转入 Capital surplus - subsidiary wO!u!I  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Do;#NLrWb  
　　资本公积-其他 Capital surplus - others a%K}j\M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xm^95}80yh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (9GbG"   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K$-;;pUl  
　　盈余公积-储备基金 Surplus reserve - reserve fund KQ)T(mIqp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;<-7*}Dj  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^ d\SPZ  
　　主营业务收入 Sales 6?SFNDQ"C  
　　主营业务成本 Cost of sales z="L4  
　　主营业务税金及附加 Sales tax <abKiXA"  
　　营业费用 Operating expenses !N~*EI$  
　　管理费用 General and administrative expenses -JTG?JOd]  
　　财务费用 Financial expenses l$XA5#k  
　　投资收益 Investment income !_^g8^>2(  
　　其他业务收入 Other operating income
dDlG!F_=  
　　营业外收入 Non-operating income )Au&kd-W@(  
　　补贴收入 Subsidy income X8CVY0<o  
　　其他业务支出 Other operating expenses )%mAZk-*;^  
　　营业外支出 Non-operating expenses u~'OcO  
　　所得税 Income tax |I1+"Mp  
　　直接人工成本差异(direct labor variance) #x~_`>mDN  
　　直接材料成本差异(direct material variance) abW
l ut  
　　在产品计价(work-in-process costing) =kFuJ x)f  
　　联产品成本计算(joint products costing) +X^4; &  
　　生产成本汇总程序(accumulation process of procluction cost) :s*>W$Wp4  
　　制造费用差异(manufacturing expenses variance) #&siHHs \  
　　实际成本与估计成本(actual cost and estimated cost) y
Nva1I  
　　工资费用分配(salary costs allocation) ~3=2=Uf  
　　成本曲线(cost curve) ~ hm`uP  
　　农业生产成本(agriculture production cost) ?}sOG?{  
　　原始成本和重置成本(original cost and replacement cost) IVteF*8hU  
　　工程施工成本 `C'}e  
　　直接成本与间接成本(direct cost and indirect cost) n\= (S9  
　　可控成本(controllable cost) ;BI)n]L  
　　制造费用分配(manufacturing expenses allocation) xNgt[fLpS  
　　理论成本与应用成本(theory cost and practice cost) t _\MAK  
　　辅助生产成本分配(auxiliary production cost allocation) 9^zx8MRXd  
　　期间,费用 X47Ol  
　　成本控制程序(procedure of cost control) I:t^S.,  
　　成本记录(cost entry, cost recorder cost agenda) ]kS7n@8  
　　成本计算分批法(job costing method) #F4X}  
　　成本计算分步法 u^=@DO
'  
　　直接人工成本差异(direct labor variance) QS\ x{<e/  
　　成本控制方法(cost control method)