[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 QS [B  
　　股本 Share capital @ZkAul0@  
　　已归还投资 Investment returned -iDEh_pts  
　　利润分配-其他转入 Profit appropriation - other transfer in n*i'vtQ8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EdAR<VfleA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4%fN\f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]]=-AuV.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q P=[ Vw  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }K/}(zuy1Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .p(6' TYnI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
B>|U-[A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b4)*<Zp`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mbX)'. +L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Cj !i)-  
　　期初未分配利润 Retained earnings, beginning of the year =,d* {m~A  
　　资本公积-股本溢价 Capital surplus - share premium :#\B {)(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FQ^<,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [CDXCV-z  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?z@v3(b[  
　　资本公积-拨款转入 Capital surplus - subsidiary 02W4-*)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U+* oI*  
　　资本公积-其他 Capital surplus - others "37@Zt  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c BHL,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uZo`IKJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V%BJNJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,_Qe}qFU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund sWsG,v_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Oj"pj:fB  
　　主营业务收入 Sales Gf H*,1x   
　　主营业务成本 Cost of sales U1 >  
　　主营业务税金及附加 Sales tax H-_^TB  
　　营业费用 Operating expenses vLBee>$  
　　管理费用 General and administrative expenses fVH*dX'Jz  
　　财务费用 Financial expenses N[,VSO&  
　　投资收益 Investment income m@G<ZCMZ  
　　其他业务收入 Other operating income ^Y{6;FJ   
　　营业外收入 Non-operating income \ W 'i0+  
　　补贴收入 Subsidy income @.Z
[M  
　　其他业务支出 Other operating expenses H~?*KcZ 0\  
　　营业外支出 Non-operating expenses #QTfT&m+G}  
　　所得税 Income tax rL%]S&M9  
　　直接人工成本差异(direct labor variance) <78$]Z2we  
　　直接材料成本差异(direct material variance) j<ABO")v  
　　在产品计价(work-in-process costing) ASKAgU"h  
　　联产品成本计算(joint products costing) U]
V3DDN  
　　生产成本汇总程序(accumulation process of procluction cost) O t *K+^I  
　　制造费用差异(manufacturing expenses variance) )IFl 0<d  
　　实际成本与估计成本(actual cost and estimated cost) 9h:jFhsA9  
　　工资费用分配(salary costs allocation) G2CZwm{/f  
　　成本曲线(cost curve) r~$}G-g  
　　农业生产成本(agriculture production cost) | V.S.'  
　　原始成本和重置成本(original cost and replacement cost) %\}dbYS '  
　　工程施工成本 Rwc[:6;fn  
　　直接成本与间接成本(direct cost and indirect cost) q+A<g(Xu  
　　可控成本(controllable cost) %[]"QbF?  
　　制造费用分配(manufacturing expenses allocation) V[o7Jr~  
　　理论成本与应用成本(theory cost and practice cost) 2^)D .&  
　　辅助生产成本分配(auxiliary production cost allocation) {{V;:+62  
　　期间,费用 UF&0 &`@  
　　成本控制程序(procedure of cost control) ku/\16E/k  
　　成本记录(cost entry, cost recorder cost agenda) qri}=du &F  
　　成本计算分批法(job costing method) E-UB -"6  
　　成本计算分步法 I~  \O  
　　直接人工成本差异(direct labor variance) :y+B;qw  
　　成本控制方法(cost control method)