[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 KRZV9AJ  
　　股本 Share capital Z
n0fgQd  
　　已归还投资 Investment returned r
?
I(me,  
　　利润分配-其他转入 Profit appropriation - other transfer in WLl9>v^1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )\;r V';  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DS2$w9!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cj#q 7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *]6dV'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KxwLKaImI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (B-9M)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j[`?`RyU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~&:R\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0cUt"(]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xH[yIfHkG@  
　　期初未分配利润 Retained earnings, beginning of the year jf/9] `Hf  
　　资本公积-股本溢价 Capital surplus - share premium @ 1A_eF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5UjQLB  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xlO2jSSAt  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;al FK*K6  
　　资本公积-拨款转入 Capital surplus - subsidiary !?*!"S-Sl  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b]#d04]  
　　资本公积-其他 Capital surplus - others ?&m]du#6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
rtx]dc1m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve " G6jUTt  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %Ab_PAw  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?|GxVOl  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >NA7,Z2.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [1^wy#  
　　主营业务收入 Sales "J{zfWr  
　　主营业务成本 Cost of sales CWQ2iu<_0  
　　主营业务税金及附加 Sales tax DZ.trtK  
　　营业费用 Operating expenses np^<HfYV  
　　管理费用 General and administrative expenses 9%14k  
　　财务费用 Financial expenses )>5k'1  
　　投资收益 Investment income A_~
5|  
　　其他业务收入 Other operating income CHit  
　　营业外收入 Non-operating income ug"<\"  
　　补贴收入 Subsidy income veg!mY2&  
　　其他业务支出 Other operating expenses 4"x;XVNM[  
　　营业外支出 Non-operating expenses 2] G$6H  
　　所得税 Income tax f;H#TSJ  
　　直接人工成本差异(direct labor variance) _n g=5  
　　直接材料成本差异(direct material variance) +|YZEC  
　　在产品计价(work-in-process costing) :&)/v q  
　　联产品成本计算(joint products costing) jsd]7C  
　　生产成本汇总程序(accumulation process of procluction cost) {taVAcb  
　　制造费用差异(manufacturing expenses variance) yKEFne8^  
　　实际成本与估计成本(actual cost and estimated cost) b|o!&9Yyr  
　　工资费用分配(salary costs allocation) *yq]  
　　成本曲线(cost curve) cCGXB|9fYR  
　　农业生产成本(agriculture production cost) vcO`j<`  
　　原始成本和重置成本(original cost and replacement cost) /.YAFH|i)"  
　　工程施工成本
s[@>uP  
　　直接成本与间接成本(direct cost and indirect cost) .4FcZJvy  
　　可控成本(controllable cost) 6H,=S`V]EK  
　　制造费用分配(manufacturing expenses allocation) 0DVZRB  
　　理论成本与应用成本(theory cost and practice cost) fR%1FXpK&  
　　辅助生产成本分配(auxiliary production cost allocation) &MZy;Sq  
　　期间,费用 9XqAjez\  
　　成本控制程序(procedure of cost control) yUmsE-W  
　　成本记录(cost entry, cost recorder cost agenda) ?VP!1O=J  
　　成本计算分批法(job costing method) `{lAhZ5  
　　成本计算分步法 hdJwNmEA>  
　　直接人工成本差异(direct labor variance) 8{SU?MHQLE  
　　成本控制方法(cost control method)