[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 a0)w/A&  
　　股本 Share capital zwC ,,U  
　　已归还投资 Investment returned BEvt{q4  
　　利润分配-其他转入 Profit appropriation - other transfer in  [{2v}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H<!q@E ;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve itNuY<"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $yi:0t8t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <5%*
"v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [5'HlHK  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *Zg=cI@)(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wtSU43D  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I
)yaR+l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )U|V|yem'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <xSh13<  
　　期初未分配利润 Retained earnings, beginning of the year d1_kw A2y  
　　资本公积-股本溢价 Capital surplus - share premium 8nBYP+t,e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %
J-:%i
 
　　资本公积-接受现金捐赠 Capital surplus - cash donation MOh&1]2j5  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q&PWW#D  
　　资本公积-拨款转入 Capital surplus - subsidiary w tGS"L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [*O>Lk  
　　资本公积-其他 Capital surplus - others ].d%R a:{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \mLEwNhRY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &I=o1F2B)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gd D|'h  
　　盈余公积-储备基金 Surplus reserve - reserve fund BegO\0%+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oJNQdW[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3.Mpd  
　　主营业务收入 Sales .lj5pmD  
　　主营业务成本 Cost of sales
|BM#rfQ  
　　主营业务税金及附加 Sales tax ma-GvWD2  
　　营业费用 Operating expenses ;bG?R0a  
　　管理费用 General and administrative expenses {,uSDIOj$  
　　财务费用 Financial expenses
4tUoK[p  
　　投资收益 Investment income p>pN?53S  
　　其他业务收入 Other operating income Jc?zX8>Ae:  
　　营业外收入 Non-operating income h0m5oV  
　　补贴收入 Subsidy income | eCVq(R  
　　其他业务支出 Other operating expenses 93D
}0kp  
　　营业外支出 Non-operating expenses #Tzs9Bkaca  
　　所得税 Income tax 0kCo0{+n  
　　直接人工成本差异(direct labor variance) ':}9>B3 S  
　　直接材料成本差异(direct material variance) 9c4p9b!  
　　在产品计价(work-in-process costing) Tv'1 IE  
　　联产品成本计算(joint products costing) }l+_KA  
　　生产成本汇总程序(accumulation process of procluction cost) ShVR{gIs  
　　制造费用差异(manufacturing expenses variance) m$W2E.-$'#  
　　实际成本与估计成本(actual cost and estimated cost) ZzBaYoNy[0  
　　工资费用分配(salary costs allocation) 6bs-&Vf  
　　成本曲线(cost curve) *YH!L{y  
　　农业生产成本(agriculture production cost) +JG05h%'  
　　原始成本和重置成本(original cost and replacement cost) vh&~Y].W Y  
　　工程施工成本 }~&0<8m  
　　直接成本与间接成本(direct cost and indirect cost) a ub$4n!C9  
　　可控成本(controllable cost) (rJ-S"^u  
　　制造费用分配(manufacturing expenses allocation) ^L.I9a#]  
　　理论成本与应用成本(theory cost and practice cost) `+(n+QS _  
　　辅助生产成本分配(auxiliary production cost allocation) 837:;<T  
　　期间,费用 z-K};l9y  
　　成本控制程序(procedure of cost control) !Z >,dN  
　　成本记录(cost entry, cost recorder cost agenda) bA0H  
　　成本计算分批法(job costing method) m4W(h6  
　　成本计算分步法 <(TAA15Xol  
　　直接人工成本差异(direct labor variance) yj'lHC  
　　成本控制方法(cost control method)