[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 Gi#-TP\  
　　股本 Share capital (>f`>6 V  
　　已归还投资 Investment returned iRlpNsN  
　　利润分配-其他转入 Profit appropriation - other transfer in HyOrAv <  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `CC=?E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HZ2W`wo  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2H0BNrYM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s;=C&N5g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Bf]Bi~w<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K)se$vb6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NdSuOkwwt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #p55/54ZI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h3&|yS|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
%+Y wzL{  
　　期初未分配利润 Retained earnings, beginning of the year y1T(R#  
　　资本公积-股本溢价 Capital surplus - share premium {j;` wN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v3FdlE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B>m*!n:l  
　　资本公积-股权投资准备 Capital surplus - investment reserve )wCNLi>4
 
　　资本公积-拨款转入 Capital surplus - subsidiary M?L$xE_&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _MLf58  
　　资本公积-其他 Capital surplus - others l"1D'Hk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yz=X{p1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t|i<}2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .UNV &R0  
　　盈余公积-储备基金 Surplus reserve - reserve fund vNrn]v=|}7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund i}P{{kMJ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H,5]w\R6\  
　　主营业务收入 Sales uOJqj{k_."  
　　主营业务成本 Cost of sales m%apGp'=1  
　　主营业务税金及附加 Sales tax 6hv.;n};  
　　营业费用 Operating expenses XD|g G  
　　管理费用 General and administrative expenses |:JT+a1  
　　财务费用 Financial expenses 3\Q9>>  
　　投资收益 Investment income 6h,!;`8O  
　　其他业务收入 Other operating income {GLGDEb  
　　营业外收入 Non-operating income H?8'(  
　　补贴收入 Subsidy income 5Gy#$'kdf  
　　其他业务支出 Other operating expenses 7>BfHb  
　　营业外支出 Non-operating expenses Iia.`"S  
　　所得税 Income tax rzn,NFI  
　　直接人工成本差异(direct labor variance) L YF|  
　　直接材料成本差异(direct material variance) -~lq <M  
　　在产品计价(work-in-process costing) A)>#n)  
　　联产品成本计算(joint products costing) J-,ocO  
　　生产成本汇总程序(accumulation process of procluction cost) oD9n5/ozo  
　　制造费用差异(manufacturing expenses variance) htR.p7&Tn  
　　实际成本与估计成本(actual cost and estimated cost) $HsNV6  
　　工资费用分配(salary costs allocation) ocJG4#  
　　成本曲线(cost curve) I4?oBq  
　　农业生产成本(agriculture production cost) 0V(}Zj>  
　　原始成本和重置成本(original cost and replacement cost) O^row1D_  
　　工程施工成本 @`:X,]{  
　　直接成本与间接成本(direct cost and indirect cost) o!KDeY  
　　可控成本(controllable cost) 9 %4:eTcp  
　　制造费用分配(manufacturing expenses allocation) kVs YB  
　　理论成本与应用成本(theory cost and practice cost) O .ce= E  
　　辅助生产成本分配(auxiliary production cost allocation) 2wIJ;rh  
　　期间,费用
`HkNO@N[  
　　成本控制程序(procedure of cost control) yG/!K uA  
　　成本记录(cost entry, cost recorder cost agenda) qx[c
0X!  
　　成本计算分批法(job costing method) PBCGC^0{  
　　成本计算分步法 n "6L\u  
　　直接人工成本差异(direct labor variance) oq+w2yR  
　　成本控制方法(cost control method)