[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 # (J}xz;  
　　股本 Share capital PlRs-%d  
　　已归还投资 Investment returned =d.W'q|  
　　利润分配-其他转入 Profit appropriation - other transfer in %_
O>Hy|p  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8B+^vF   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QjN3j*@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Mf13@XEo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >,vW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *LdH/C.LIf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit s\FNKWQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -+@~*$ d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MJpTr5Vs  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VZbIU[5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l^?A8jG  
　　期初未分配利润 Retained earnings, beginning of the year 5<?$/H|
7T  
　　资本公积-股本溢价 Capital surplus - share premium zR_l^NK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qA/3uA!z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
W%Q>< 'c  
　　资本公积-股权投资准备 Capital surplus - investment reserve &YP>"<  
　　资本公积-拨款转入 Capital surplus - subsidiary p&doQh
  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *`'%tp"'+  
　　资本公积-其他 Capital surplus - others u`,R0=<
4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "dOY_@kg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HcS^3^Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jN>UW}?  
　　盈余公积-储备基金 Surplus reserve - reserve fund >8t[EsW/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4GA-dtyV&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a3IB, dr5P  
　　主营业务收入 Sales ;K
-t  
　　主营业务成本 Cost of sales &sc
D)  
　　主营业务税金及附加 Sales tax ys6"Q[B  
　　营业费用 Operating expenses 
6.=1k  
　　管理费用 General and administrative expenses -3U} (cZ*  
　　财务费用 Financial expenses S9055`v5  
　　投资收益 Investment income v~QZO4['  
　　其他业务收入 Other operating income *X5LyO3-gP  
　　营业外收入 Non-operating income yE {UV>ry  
　　补贴收入 Subsidy income :u93yH6~8  
　　其他业务支出 Other operating expenses )PNk O3  
　　营业外支出 Non-operating expenses wb"t:(>&  
　　所得税 Income tax $& gidz/w  
　　直接人工成本差异(direct labor variance) \9Zfu4WR  
　　直接材料成本差异(direct material variance) -ouL4  
　　在产品计价(work-in-process costing) Y%8QFM  
　　联产品成本计算(joint products costing) .sMi"gg  
　　生产成本汇总程序(accumulation process of procluction cost) OZ9j3Q;a$  
　　制造费用差异(manufacturing expenses variance) ?KW?] o  
　　实际成本与估计成本(actual cost and estimated cost) 5X|aa>/  
　　工资费用分配(salary costs allocation) %'5wwl  
　　成本曲线(cost curve) -bQvJ`iF  
　　农业生产成本(agriculture production cost) kIo?<=F8T  
　　原始成本和重置成本(original cost and replacement cost) ]HT>-Ba;{h  
　　工程施工成本 1&nrZG9  
　　直接成本与间接成本(direct cost and indirect cost) Gl1$W=pR:  
　　可控成本(controllable cost) @},k\Is  
　　制造费用分配(manufacturing expenses allocation) hV>Ey^Ty  
　　理论成本与应用成本(theory cost and practice cost) #R|4(Hl L  
　　辅助生产成本分配(auxiliary production cost allocation)
/tP  
　　期间,费用 Mt0|`=64  
　　成本控制程序(procedure of cost control) hUc|X m  
　　成本记录(cost entry, cost recorder cost agenda) ,aL"Wy(  
　　成本计算分批法(job costing method) CcETS}Q0C  
　　成本计算分步法 wO NQlt  
　　直接人工成本差异(direct labor variance) |REU7? B  
　　成本控制方法(cost control method)