[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 Z+ixRch@-s  
　　股本 Share capital M|d={o9Hp  
　　已归还投资 Investment returned t{!/#eQC  
　　利润分配-其他转入 Profit appropriation - other transfer in fV 3r|Bp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bG"HD?A_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^ 7.XGWQ)-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund LIF|bE9kd  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +#4]o }6G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C;9t">prk  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;(7-WnU8N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g+/0DO_F3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yf!,4SUkU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 98GlhogWt  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nP<S6:s:  
　　期初未分配利润 Retained earnings, beginning of the year ]nQ+nH  
　　资本公积-股本溢价 Capital surplus - share premium 9CB\n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]bm =LA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Jm4#V~w  
　　资本公积-股权投资准备 Capital surplus - investment reserve {3
LA%xO  
　　资本公积-拨款转入 Capital surplus - subsidiary 6JhMkB^h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation TjxA#D)   
　　资本公积-其他 Capital surplus - others OOokh
Zd`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X1oGp+&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4jQ'+ 2it  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [>f]@>  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1]T|6N?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +c--&tBo  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .oEbEs  
　　主营业务收入 Sales >)NQH9'1  
　　主营业务成本 Cost of sales V>Fesm"aq  
　　主营业务税金及附加 Sales tax ;\qXbL7  
　　营业费用 Operating expenses dy<27=  
　　管理费用 General and administrative expenses f8=]oa]  
　　财务费用 Financial expenses vg)Z]F=t(  
　　投资收益 Investment income -p`L%xj\  
　　其他业务收入 Other operating income NgVR,G|1  
　　营业外收入 Non-operating income Q8q@Y R#  
　　补贴收入 Subsidy income Mu{BUtkzG  
　　其他业务支出 Other operating expenses :'}@Al9=>  
　　营业外支出 Non-operating expenses Pz%~ST  
　　所得税 Income tax )1lu=gc  
　　直接人工成本差异(direct labor variance) L2fZ{bgy  
　　直接材料成本差异(direct material variance) %?9Ok  
　　在产品计价(work-in-process costing) yS!(Ap  
　　联产品成本计算(joint products costing) hJf2o  
　　生产成本汇总程序(accumulation process of procluction cost) */(I[ p  
　　制造费用差异(manufacturing expenses variance) /1d<P! H  
　　实际成本与估计成本(actual cost and estimated cost) RF?DtNuq  
　　工资费用分配(salary costs allocation) >zs5s
  
　　成本曲线(cost curve) )6-9)pH@)  
　　农业生产成本(agriculture production cost) QB&BTT=!  
　　原始成本和重置成本(original cost and replacement cost) $'{=R 45Z  
　　工程施工成本 r8[T&z@_  
　　直接成本与间接成本(direct cost and indirect cost) wfR&li{  
　　可控成本(controllable cost) (RE2I  
　　制造费用分配(manufacturing expenses allocation) &^!h}D%T/  
　　理论成本与应用成本(theory cost and practice cost) HbM0TXo  
　　辅助生产成本分配(auxiliary production cost allocation) O("Uq../3  
　　期间,费用
F PR`tE  
　　成本控制程序(procedure of cost control) gl8Ib<{  
　　成本记录(cost entry, cost recorder cost agenda) Zgamd1DJ[l  
　　成本计算分批法(job costing method) c?E{fD"Fc3  
　　成本计算分步法 =rFN1M/n{E  
　　直接人工成本差异(direct labor variance) fDh]tua  
　　成本控制方法(cost control method)