[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 F|{uA/P{  
　　股本 Share capital 70GBf"
 
　　已归还投资 Investment returned F@k}p-e~  
　　利润分配-其他转入 Profit appropriation - other transfer in (i
x .  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PcEE`.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t[J=8rhER  
　　利润分配-提取储备基金 Profit appropriation - reserve fund En1LGi4#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :IU7dpwDl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;:j1FOj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit PWyf3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !ig&8:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5e$1KN`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PBnH#zm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DrKB;6  
　　期初未分配利润 Retained earnings, beginning of the year (bQ3:%nD  
　　资本公积-股本溢价 Capital surplus - share premium Hc=QSP  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'St6a*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Qw:!Rw,x  
　　资本公积-股权投资准备 Capital surplus - investment reserve >xabn*Kq  
　　资本公积-拨款转入 Capital surplus - subsidiary i
?Pnyi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }a$.ngP  
　　资本公积-其他 Capital surplus - others '
Zp{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BH1h2OEe#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y7M{L8{0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \OA{&G.  
　　盈余公积-储备基金 Surplus reserve - reserve fund gT_KOO0n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund dgF%&*Il]O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment HB8s[]A:D  
　　主营业务收入 Sales gr*CN<   
　　主营业务成本 Cost of sales Inv`C,$7Q#  
　　主营业务税金及附加 Sales tax itP`{[  
　　营业费用 Operating expenses IO)#O<  
　　管理费用 General and administrative expenses _yv#v_Z  
　　财务费用 Financial expenses xy[#LX)RW  
　　投资收益 Investment income z' "7zLQ  
　　其他业务收入 Other operating income Q0Ft.b  
　　营业外收入 Non-operating income VwE4:/7YN  
　　补贴收入 Subsidy income k_L`  
　　其他业务支出 Other operating expenses u *G<?  
　　营业外支出 Non-operating expenses A} SGw.3  
　　所得税 Income tax IgG[Pr'D  
　　直接人工成本差异(direct labor variance) v^b4WS+.:  
　　直接材料成本差异(direct material variance) 9Q%lS  
　　在产品计价(work-in-process costing) Fs(PVN  
　　联产品成本计算(joint products costing) <'~m1l#2  
　　生产成本汇总程序(accumulation process of procluction cost) C)z4Cn9#  
　　制造费用差异(manufacturing expenses variance) (MI>7| ';  
　　实际成本与估计成本(actual cost and estimated cost) iyl i/3|  
　　工资费用分配(salary costs allocation) B={_}
f  
　　成本曲线(cost curve) n(J>'Z  
　　农业生产成本(agriculture production cost) G n]qh(N>  
　　原始成本和重置成本(original cost and replacement cost) CpO_p%P  
　　工程施工成本 9pqsr~  
　　直接成本与间接成本(direct cost and indirect cost)
ZpVkgX4  
　　可控成本(controllable cost) Nv7-6C6<  
　　制造费用分配(manufacturing expenses allocation) y
x5e   
　　理论成本与应用成本(theory cost and practice cost) }yEV&& @  
　　辅助生产成本分配(auxiliary production cost allocation) A/>Q5)  
　　期间,费用 'd+fGx7i  
　　成本控制程序(procedure of cost control) LigB!M  
　　成本记录(cost entry, cost recorder cost agenda) !k)6r6  
　　成本计算分批法(job costing method) W5 F\e[Ax5  
　　成本计算分步法 }_]AQN$'G  
　　直接人工成本差异(direct labor variance) </{Zb.  
　　成本控制方法(cost control method)