[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 yYPFk  
　　股本 Share capital "J*LR  
　　已归还投资 Investment returned cBDOA<]r,  
　　利润分配-其他转入 Profit appropriation - other transfer in EBx!q8z z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TM0DR'.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O^<\]_l  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &C.m*^`^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {^6<Ohe4j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m}GEx)Y D  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2br~Vn0N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _0!<iN L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &d&nsQ
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z[*Y%o8-r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6d%)MEM  
　　期初未分配利润 Retained earnings, beginning of the year YA*E93J0  
　　资本公积-股本溢价 Capital surplus - share premium oxJ#NGD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t2#zQ[~X!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation GL'zNQP-  
　　资本公积-股权投资准备 Capital surplus - investment reserve kd+tD!:F(  
　　资本公积-拨款转入 Capital surplus - subsidiary a 8.Xy])!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {14sI*b16  
　　资本公积-其他 Capital surplus - others nWsR;~pK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n_1,-(t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y];@ M<<?e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V(<(k,8
=  
　　盈余公积-储备基金 Surplus reserve - reserve fund A]AM|2
D  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund , \R, O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kYU!6t1  
　　主营业务收入 Sales kf2e-)uUs  
　　主营业务成本 Cost of sales K])| V  
　　主营业务税金及附加 Sales tax !)h?2#V8;  
　　营业费用 Operating expenses p^i]{"sjbU  
　　管理费用 General and administrative expenses \aB"D=P\ok  
　　财务费用 Financial expenses Zm#qW2a]P  
　　投资收益 Investment income #Q$`3rr  
　　其他业务收入 Other operating income un(fr7NW  
　　营业外收入 Non-operating income .9KW|(uW  
　　补贴收入 Subsidy income YV"LM6`  
　　其他业务支出 Other operating expenses %LBT:Aw  
　　营业外支出 Non-operating expenses bZi;
jl  
　　所得税 Income tax jS'hs>Ot  
　　直接人工成本差异(direct labor variance) 0/0rWqg /  
　　直接材料成本差异(direct material variance) [nG[@)G~0M  
　　在产品计价(work-in-process costing) \'Ewn8Qv8  
　　联产品成本计算(joint products costing) 2Wq/_:  
　　生产成本汇总程序(accumulation process of procluction cost) v m)
'CC  
　　制造费用差异(manufacturing expenses variance) [Se0+\,&  
　　实际成本与估计成本(actual cost and estimated cost) Z=CY6Zu7  
　　工资费用分配(salary costs allocation) ~7"6Y]  
　　成本曲线(cost curve) <nE|Y@S  
　　农业生产成本(agriculture production cost) C!J6"j  
　　原始成本和重置成本(original cost and replacement cost) 3:G94cp5  
　　工程施工成本 IX y $  
　　直接成本与间接成本(direct cost and indirect cost) /S\y-M9  
　　可控成本(controllable cost) |,OTGZgc  
　　制造费用分配(manufacturing expenses allocation) XIJ{qrDr  
　　理论成本与应用成本(theory cost and practice cost) E!v^j=h$u  
　　辅助生产成本分配(auxiliary production cost allocation) e \ rb  
　　期间,费用 :z}  
　　成本控制程序(procedure of cost control) wO3K2I]>0  
　　成本记录(cost entry, cost recorder cost agenda) W(&9S[2  
　　成本计算分批法(job costing method) 9G=Z
B^  
　　成本计算分步法 'ktWKW$ D  
　　直接人工成本差异(direct labor variance) 1$adX  
　　成本控制方法(cost control method)