[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 zf@gAvJ  
　　股本 Share capital DtXQLL*fl(  
　　已归还投资 Investment returned Q5[x2 s_d  
　　利润分配-其他转入 Profit appropriation - other transfer in &|/@;EA$8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s}2TJa  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {FYWQ!L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l@;UwnI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #w%d  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U3Fa.bC6}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p~Tp=d)/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7_OC&hhL  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f`ro{p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L1'PQV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B3 x4sKs  
　　期初未分配利润 Retained earnings, beginning of the year @vsgm
z  
　　资本公积-股本溢价 Capital surplus - share premium *QKxrg  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S M57bN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UQ0Sfu  
　　资本公积-股权投资准备 Capital surplus - investment reserve /_WAF90R?  
　　资本公积-拨款转入 Capital surplus - subsidiary U0%T<6*H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5yOIwzr&Uu  
　　资本公积-其他 Capital surplus - others }BF!!*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %7w=;]ym  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -L4fp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `IP?w&k)  
　　盈余公积-储备基金 Surplus reserve - reserve fund j,DF' h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ldd8'2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Rz  sgPk  
　　主营业务收入 Sales mLEJt,X  
　　主营业务成本 Cost of sales TLcev*  
　　主营业务税金及附加 Sales tax \,UpFuU\  
　　营业费用 Operating expenses  Dno]N  
　　管理费用 General and administrative expenses +8<|P&fH  
　　财务费用 Financial expenses X8}m %  
　　投资收益 Investment income _Y
{8FN(4  
　　其他业务收入 Other operating income m:6^yf
S  
　　营业外收入 Non-operating income 7+N0$0w%r  
　　补贴收入 Subsidy income U yb-feG  
　　其他业务支出 Other operating expenses u+5&^"72,  
　　营业外支出 Non-operating expenses tTjadnX  
　　所得税 Income tax 'E\/H17  
　　直接人工成本差异(direct labor variance) ]%%I=r  
　　直接材料成本差异(direct material variance) |IcA8[  
　　在产品计价(work-in-process costing) ;;4>vF#*  
　　联产品成本计算(joint products costing) :EGvI  
　　生产成本汇总程序(accumulation process of procluction cost) u%t/W0xi  
　　制造费用差异(manufacturing expenses variance) AvmI<U  
　　实际成本与估计成本(actual cost and estimated cost) "[wkjNf%  
　　工资费用分配(salary costs allocation) {[ |je]3v  
　　成本曲线(cost curve) c -sc*.&  
　　农业生产成本(agriculture production cost) N8[ &1  
　　原始成本和重置成本(original cost and replacement cost) OO?;??  
　　工程施工成本 ?l><?i  
　　直接成本与间接成本(direct cost and indirect cost) MG}rvzn@  
　　可控成本(controllable cost) e/7rr~"|  
　　制造费用分配(manufacturing expenses allocation) VQ R E]  
　　理论成本与应用成本(theory cost and practice cost) {"dvU"y)\  
　　辅助生产成本分配(auxiliary production cost allocation) 9QXBz=Fnf  
　　期间,费用 n 3eLIA{  
　　成本控制程序(procedure of cost control) Ad}Nc"O  
　　成本记录(cost entry, cost recorder cost agenda) <`Xt?K  
　　成本计算分批法(job costing method) ym_w09   
　　成本计算分步法 A!^ d8#~.  
　　直接人工成本差异(direct labor variance) &Z3u(Eb  
　　成本控制方法(cost control method)