[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 W{1=O)w  
　　股本 Share capital [-s0'z  
　　已归还投资 Investment returned e`<=&w  
　　利润分配-其他转入 Profit appropriation - other transfer in >pG]#Z g  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T7Lk4cU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,#gA(B#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [~f%z(vI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N#Qby4w >  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $hg
W>e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0N_Ma')i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TnPdpynP  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h9>~?1$lz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YPf&y"E&H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kS/Zb3  
　　期初未分配利润 Retained earnings, beginning of the year 8 x|NR?  
　　资本公积-股本溢价 Capital surplus - share premium  5t:4%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E88_15'3D  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qGl+KI
 
　　资本公积-股权投资准备 Capital surplus - investment reserve 2X]2;W)S;  
　　资本公积-拨款转入 Capital surplus - subsidiary DK*2d_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |Wi$@sWO  
　　资本公积-其他 Capital surplus - others 0-l @U{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /D 2v1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7{. "Y@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (+CB)nV0IA  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5W 5\*L  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund jVi''#F?f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x4.-7%VV%  
　　主营业务收入 Sales 9p>3k&S  
　　主营业务成本 Cost of sales [AE ]0cO@  
　　主营业务税金及附加 Sales tax !_l W#fe R  
　　营业费用 Operating expenses <`H:Am`  
　　管理费用 General and administrative expenses  c.KpXY  
　　财务费用 Financial expenses <y-KWWE  
　　投资收益 Investment income /_26D0}UuF  
　　其他业务收入 Other operating income )q&uvfQ1(  
　　营业外收入 Non-operating income E-.M+[   
　　补贴收入 Subsidy income gPQ2i])"Q  
　　其他业务支出 Other operating expenses M6pGf_qt  
　　营业外支出 Non-operating expenses y5|`B(  
　　所得税 Income tax W O|2x0K  
　　直接人工成本差异(direct labor variance) *1Nz VV  
　　直接材料成本差异(direct material variance) Maf!,/U4  
　　在产品计价(work-in-process costing) 19bP0y  
　　联产品成本计算(joint products costing) A;Xn#t ,(K  
　　生产成本汇总程序(accumulation process of procluction cost) @e$zEj5  
　　制造费用差异(manufacturing expenses variance) L$i&>cF\_>  
　　实际成本与估计成本(actual cost and estimated cost) l')?w]|  
　　工资费用分配(salary costs allocation) %CD}A%~  
　　成本曲线(cost curve) uDQ d48>  
　　农业生产成本(agriculture production cost) i7cMe8  
　　原始成本和重置成本(original cost and replacement cost) J3S@1"   
　　工程施工成本 K}&|lCsb  
　　直接成本与间接成本(direct cost and indirect cost) ?J%$;"q  
　　可控成本(controllable cost) 9_5Fl,u z  
　　制造费用分配(manufacturing expenses allocation) +\\,FO_  
　　理论成本与应用成本(theory cost and practice cost) `<b 3e(A  
　　辅助生产成本分配(auxiliary production cost allocation) M:Xswwq  
　　期间,费用 I$9t^82j  
　　成本控制程序(procedure of cost control) )z2Tm4>iql  
　　成本记录(cost entry, cost recorder cost agenda) )i.p[  
　　成本计算分批法(job costing method) %]r@vjeyd  
　　成本计算分步法 EAj2uV  
　　直接人工成本差异(direct labor variance) 1;]cYIq  
　　成本控制方法(cost control method)