[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 NT+%u-  
　　股本 Share capital t;X  !+  
　　已归还投资 Investment returned =yo?]ZS  
　　利润分配-其他转入 Profit appropriation - other transfer in ~k>H4hV3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /NRdBN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  ;LEO+,6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }jTCzqHW]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MNd8#01q`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Za,rht  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  1t7vP;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &,E^y,r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !9w3/Gthj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S9BwCKH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AmYqrmJ  
　　期初未分配利润 Retained earnings, beginning of the year =(\ /+ 0-[  
　　资本公积-股本溢价 Capital surplus - share premium 'M
ZX"t  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q'-g+aN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d +0(H   
　　资本公积-股权投资准备 Capital surplus - investment reserve h# R;'9*V  
　　资本公积-拨款转入 Capital surplus - subsidiary b {fZU?o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BPRhGG|9j
 
　　资本公积-其他 Capital surplus - others XL!\Lx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M.B
0)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  %T9'dcM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IJX75hE0g  
　　盈余公积-储备基金 Surplus reserve - reserve fund ig G8L  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund vb^/DMhz  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hH Kd+QpI  
　　主营业务收入 Sales rBNl%+ sB  
　　主营业务成本 Cost of sales =e\E{K'f@  
　　主营业务税金及附加 Sales tax YT:])[gVV  
　　营业费用 Operating expenses :)7{$ OR&  
　　管理费用 General and administrative expenses um.s:vj$  
　　财务费用 Financial expenses rqa?A}'  
　　投资收益 Investment income <zUU`  
　　其他业务收入 Other operating income )0F\[Jl}  
　　营业外收入 Non-operating income oqM(?3 yv  
　　补贴收入 Subsidy income %K@s0uQ  
　　其他业务支出 Other operating expenses 79}voDFd  
　　营业外支出 Non-operating expenses xnz(hz6  
　　所得税 Income tax m]}%Ag^x  
　　直接人工成本差异(direct labor variance) C|"BMam  
　　直接材料成本差异(direct material variance) MZ9{*y[z  
　　在产品计价(work-in-process costing) +-8u09-F  
　　联产品成本计算(joint products costing) {|cuu"j26  
　　生产成本汇总程序(accumulation process of procluction cost) ^uZ!e+   
　　制造费用差异(manufacturing expenses variance) :.xdG >\n3  
　　实际成本与估计成本(actual cost and estimated cost) 4DGc[  
　　工资费用分配(salary costs allocation) M? 7 CBqZ  
　　成本曲线(cost curve) (y^[k {#  
　　农业生产成本(agriculture production cost) +[W_Jz  
　　原始成本和重置成本(original cost and replacement cost) Y"eR&d  
　　工程施工成本 wD9Gl.uQ  
　　直接成本与间接成本(direct cost and indirect cost) fg[]>:ZT.  
　　可控成本(controllable cost) 'dTJE--@  
　　制造费用分配(manufacturing expenses allocation) fMg3  
　　理论成本与应用成本(theory cost and practice cost) OXT'$]p.*  
　　辅助生产成本分配(auxiliary production cost allocation) G3 h&nH,>  
　　期间,费用 e[5=?p@|  
　　成本控制程序(procedure of cost control) E]Wnl\Be  
　　成本记录(cost entry, cost recorder cost agenda) F|Y}X|x8Q  
　　成本计算分批法(job costing method) J2tD).G  
　　成本计算分步法 Xgq-r $O2X  
　　直接人工成本差异(direct labor variance) IvJ;9d  
　　成本控制方法(cost control method)