[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 bQk5R._got  
　　股本 Share capital Vkex&?>v$  
　　已归还投资 Investment returned AA}M"8~2  
　　利润分配-其他转入 Profit appropriation - other transfer in 1$f
A9u$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KM|[:v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }k}5\%#li5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !+cRtCaA::  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nuk\8C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YTq> K/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xH\'gli/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^HHJ.QR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8oY0?|_Bx  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends il-v>GJU7{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .N]^g#  
　　期初未分配利润 Retained earnings, beginning of the year }rVnuRq  
　　资本公积-股本溢价 Capital surplus - share premium Dw{C _e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hux#v>e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y(/VW&K&:  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3Nw9o6`U  
　　资本公积-拨款转入 Capital surplus - subsidiary lp?ge
av  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation NF0} eom  
　　资本公积-其他 Capital surplus - others lN1T\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kaUH#;c>_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R\yw9!ESd  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xYRL4  
　　盈余公积-储备基金 Surplus reserve - reserve fund CQsVGn{x  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z]\0]i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hdN3r{  
　　主营业务收入 Sales GVY_u@6   
　　主营业务成本 Cost of sales cX1"<f D o  
　　主营业务税金及附加 Sales tax (XT^<#Ga  
　　营业费用 Operating expenses =bf-+gZD  
　　管理费用 General and administrative expenses sJ?Fque  
　　财务费用 Financial expenses LPT5d 7K@  
　　投资收益 Investment income fCZbIt)Eh  
　　其他业务收入 Other operating income w0moC9#$?  
　　营业外收入 Non-operating income RsVba!x@  
　　补贴收入 Subsidy income .he%a3e  
　　其他业务支出 Other operating expenses Yk<?HNf  
　　营业外支出 Non-operating expenses nb22bXt  
　　所得税 Income tax I2|iqbX40Q  
　　直接人工成本差异(direct labor variance) Lc*i[J<s  
　　直接材料成本差异(direct material variance) =5^L_, 4c2  
　　在产品计价(work-in-process costing) if:2sS9r  
　　联产品成本计算(joint products costing) ykl./uY'  
　　生产成本汇总程序(accumulation process of procluction cost) Qo)>i0  
　　制造费用差异(manufacturing expenses variance) |)pT"`  
　　实际成本与估计成本(actual cost and estimated cost) !=cW+=1  
　　工资费用分配(salary costs allocation) GC$Hp!H  
　　成本曲线(cost curve) 8!me$k&  
　　农业生产成本(agriculture production cost) sP5PYNspA  
　　原始成本和重置成本(original cost and replacement cost) z7{b>oub('  
　　工程施工成本 sxnj`z  
　　直接成本与间接成本(direct cost and indirect cost) rN$_(%m_N  
　　可控成本(controllable cost) )#Y*]  
　　制造费用分配(manufacturing expenses allocation) t 7;V`[  
　　理论成本与应用成本(theory cost and practice cost) 33[2$FBf  
　　辅助生产成本分配(auxiliary production cost allocation) =wU08}  
　　期间,费用 (EuHQ&<^9  
　　成本控制程序(procedure of cost control) ] 2FS=  
　　成本记录(cost entry, cost recorder cost agenda) l4hC>q$T  
　　成本计算分批法(job costing method) SMqJMirR  
　　成本计算分步法 -UPdgZ_Vxz  
　　直接人工成本差异(direct labor variance) "+ &|$*  
　　成本控制方法(cost control method)