[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 hWJ\dwF  
　　股本 Share capital 0<>I\UN0b  
　　已归还投资 Investment returned 2ELw}9  
　　利润分配-其他转入 Profit appropriation - other transfer in 7Z0 )k9*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L oe!@c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6|V713\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z[M LMf[c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ua/A &XQx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f+}?$'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +6B(LPxgP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qx18A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rqxoqcZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }W#Gf.$6C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UAFl+d!  
　　期初未分配利润 Retained earnings, beginning of the year YjdCCju  
　　资本公积-股本溢价 Capital surplus - share premium nC
$f0r"z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c_~)#F%P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O"<D0xzF?  
　　资本公积-股权投资准备 Capital surplus - investment reserve izebQVQO*  
　　资本公积-拨款转入 Capital surplus - subsidiary R56:}<Y,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [<}:b>a  
　　资本公积-其他 Capital surplus - others }y(1mzb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RI!!?hYm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R^iF^IB  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R3TdQ6j  
　　盈余公积-储备基金 Surplus reserve - reserve fund "A~\$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @.yp IE\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `J|bGf#  
　　主营业务收入 Sales sTP`xaY  
　　主营业务成本 Cost of sales v,bes[Ik  
　　主营业务税金及附加 Sales tax *NS:X7p!V  
　　营业费用 Operating expenses u> XCE|D*  
　　管理费用 General and administrative expenses b/:9^&z  
　　财务费用 Financial expenses E y1mlW  
　　投资收益 Investment income "EQ`Q=8  
　　其他业务收入 Other operating income p[4KN(PyK  
　　营业外收入 Non-operating income
R+Dx#Wn I  
　　补贴收入 Subsidy income 3V?JX5X\  
　　其他业务支出 Other operating expenses iBVV5  f  
　　营业外支出 Non-operating expenses 7<*sP%6bD  
　　所得税 Income tax mDEO$:A  
　　直接人工成本差异(direct labor variance) luAC
dC  
　　直接材料成本差异(direct material variance) ts`c_hH,1'  
　　在产品计价(work-in-process costing) (n;#Z,  
　　联产品成本计算(joint products costing) !f2f  gX  
　　生产成本汇总程序(accumulation process of procluction cost) sWX iY  
　　制造费用差异(manufacturing expenses variance) 4:.yE|@h[  
　　实际成本与估计成本(actual cost and estimated cost) #f0J.)M  
　　工资费用分配(salary costs allocation)
qa)X\0  
　　成本曲线(cost curve) wb~#=6Y  
　　农业生产成本(agriculture production cost)
1//d68*"  
　　原始成本和重置成本(original cost and replacement cost) vOy;= 0$  
　　工程施工成本 eU&[^  
　　直接成本与间接成本(direct cost and indirect cost) wwE`YY  
　　可控成本(controllable cost) .K]n<+zW  
　　制造费用分配(manufacturing expenses allocation) g  VX  
　　理论成本与应用成本(theory cost and practice cost) y!&6"l$K]  
　　辅助生产成本分配(auxiliary production cost allocation) cK%Sty'8+  
　　期间,费用 u|&"l  
　　成本控制程序(procedure of cost control) X31[  
　　成本记录(cost entry, cost recorder cost agenda) 62TWqQ!9d  
　　成本计算分批法(job costing method) &\#If:  
　　成本计算分步法 LG0+A}E=C  
　　直接人工成本差异(direct labor variance) C ?JcCD2  
　　成本控制方法(cost control method)