[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 4BMa]/U  
　　股本 Share capital q9Q4F  
　　已归还投资 Investment returned Wm61  
　　利润分配-其他转入 Profit appropriation - other transfer in @k
w=0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kel48B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Jp- hFD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Vs >1%$If  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N5^:2ag  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #7{a~-S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I8y\D,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pN[i%\vh  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i+}M#Y-O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Sc&_6}K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eo!z>9#.  
　　期初未分配利润 Retained earnings, beginning of the year eC?N>wHH  
　　资本公积-股本溢价 Capital surplus - share premium n" sGI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F~EriO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dSbV{*B;>  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9V~yK?  
　　资本公积-拨款转入 Capital surplus - subsidiary x)*[>d2yd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2.yzR DfZ  
　　资本公积-其他 Capital surplus - others y03l_E,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y}A-o_u@cD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WVZ\4y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pS0T>r  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]#`bYh^y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #ed]zI9O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &PbH!]yd  
　　主营业务收入 Sales \gdd
 
　　主营业务成本 Cost of sales Ae1},2py  
　　主营业务税金及附加 Sales tax ,~v1NK*  
　　营业费用 Operating expenses >|<6s],v  
　　管理费用 General and administrative expenses `g7' )MSy  
　　财务费用 Financial expenses ]^!# 0(  
　　投资收益 Investment income wjkN%lPfvj  
　　其他业务收入 Other operating income 7r>^_aW  
　　营业外收入 Non-operating income Mvux=Ws  
　　补贴收入 Subsidy income - 0zo>[c/p  
　　其他业务支出 Other operating expenses q+<TD#xoL  
　　营业外支出 Non-operating expenses &f[[@EF7  
　　所得税 Income tax 1z)+P1nH]  
　　直接人工成本差异(direct labor variance) DGcd|>q  
　　直接材料成本差异(direct material variance) bbz86]AhY  
　　在产品计价(work-in-process costing) m|!sY[!  
　　联产品成本计算(joint products costing) s:%>H|-  
　　生产成本汇总程序(accumulation process of procluction cost) =&vV$UtV  
　　制造费用差异(manufacturing expenses variance) |nD`0Rbw  
　　实际成本与估计成本(actual cost and estimated cost) )[A}h'J)  
　　工资费用分配(salary costs allocation) aD.A +es  
　　成本曲线(cost curve) @^%# ]x,:  
　　农业生产成本(agriculture production cost) 1UOFTI2S|  
　　原始成本和重置成本(original cost and replacement cost) m#uutomi0  
　　工程施工成本 H=0Y4 T@)T  
　　直接成本与间接成本(direct cost and indirect cost) W*P/~U=  
　　可控成本(controllable cost) T+I|2HYqOj  
　　制造费用分配(manufacturing expenses allocation) 6uDNqq  
　　理论成本与应用成本(theory cost and practice cost) ~U`aH~R  
　　辅助生产成本分配(auxiliary production cost allocation) )pg?ZM9  
　　期间,费用 .69{GM?  
　　成本控制程序(procedure of cost control) o^Ms(?K%t  
　　成本记录(cost entry, cost recorder cost agenda) /gxwp:&lY  
　　成本计算分批法(job costing method) h>4\I;Ij  
　　成本计算分步法 rKO[;]_*  
　　直接人工成本差异(direct labor variance) ss*dM.
b  
　　成本控制方法(cost control method)