[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 |1!OwQax  
　　股本 Share capital >Wd=+$!I  
　　已归还投资 Investment returned FgP{  
　　利润分配-其他转入 Profit appropriation - other transfer in 1D"EF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N-<,wUxf  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~O/B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ql}#mC.>/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  GVu-<R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M@.
2b.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit SrdCLT8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y!u">M#@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SrWmV@"y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |M?VmG/6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >Zm|R|{BE  
　　期初未分配利润 Retained earnings, beginning of the year CF_2ez1u0y  
　　资本公积-股本溢价 Capital surplus - share premium
5Yk|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hb$wawy<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation up?S (.*B  
　　资本公积-股权投资准备 Capital surplus - investment reserve XS0NjZW  
　　资本公积-拨款转入 Capital surplus - subsidiary Hs.5@l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
Q^lgtb  
　　资本公积-其他 Capital surplus - others ` gor  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sPX~>8}|VP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kQ6YQsJ.*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S U P  
　　盈余公积-储备基金 Surplus reserve - reserve fund XPi5E"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?,Wm|x
Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Zqg AgN@  
　　主营业务收入 Sales |JUAR{  
　　主营业务成本 Cost of sales )4w3$Q  
　　主营业务税金及附加 Sales tax ,UT :wpc^i  
　　营业费用 Operating expenses tF!C']  
　　管理费用 General and administrative expenses 5.Nc6$ N  
　　财务费用 Financial expenses mL s>RR#b  
　　投资收益 Investment income `C*psS  
　　其他业务收入 Other operating income 0)| ;uW  
　　营业外收入 Non-operating income gEq";B%?  
　　补贴收入 Subsidy income =~$)Ieu  
　　其他业务支出 Other operating expenses 'yAHB* rQR  
　　营业外支出 Non-operating expenses _cc9+o  
　　所得税 Income tax `v Ebm Xb  
　　直接人工成本差异(direct labor variance) hy
a $Vp  
　　直接材料成本差异(direct material variance) <qxqlEQT  
　　在产品计价(work-in-process costing)  S)@) @3  
　　联产品成本计算(joint products costing) d+7Dy3i|g=  
　　生产成本汇总程序(accumulation process of procluction cost) WWIQ6EJO  
　　制造费用差异(manufacturing expenses variance) m&6 I@S2  
　　实际成本与估计成本(actual cost and estimated cost) +oa>k 0  
　　工资费用分配(salary costs allocation) &K,rNH'R  
　　成本曲线(cost curve) Wl>$<D4mO[  
　　农业生产成本(agriculture production cost) K./L'Me  
　　原始成本和重置成本(original cost and replacement cost) /5R?(-  
　　工程施工成本 r}XsJ$  
　　直接成本与间接成本(direct cost and indirect cost) ^ G>/;mZ  
　　可控成本(controllable cost) B}ASZYpW>  
　　制造费用分配(manufacturing expenses allocation) <K~mg<ff$  
　　理论成本与应用成本(theory cost and practice cost) 4d @ (>  
　　辅助生产成本分配(auxiliary production cost allocation) `SESj)W(y  
　　期间,费用 IlP@a[:_  
　　成本控制程序(procedure of cost control) BIEeHN4  
　　成本记录(cost entry, cost recorder cost agenda) F='rGQK!1  
　　成本计算分批法(job costing method) J
sQmn<Yt  
　　成本计算分步法 l`<u\],  
　　直接人工成本差异(direct labor variance) fK9wr@1  
　　成本控制方法(cost control method)