[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 c HFW"g78  
　　股本 Share capital ^ l]!'"  
　　已归还投资 Investment returned G:$
kGzhJ  
　　利润分配-其他转入 Profit appropriation - other transfer in Gr2}N"X=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C][hH?.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C+s/KA%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6;'[v}O^^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a4^hC[a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund apa&'%7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9#:nlu9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends AEyD?^?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;`7~Q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o[!o+M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u$%C`v
>  
　　期初未分配利润 Retained earnings, beginning of the year N+c|0  
　　资本公积-股本溢价 Capital surplus - share premium Cst1nGPL  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :P_h_Tizv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qco'neR"z  
　　资本公积-股权投资准备 Capital surplus - investment reserve ; D
<k  
　　资本公积-拨款转入 Capital surplus - subsidiary :[n~(~7?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PkDt-]G.  
　　资本公积-其他 Capital surplus - others *b) (-#w3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *J[P#y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5 [~HL_u;,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '/HShS!d  
　　盈余公积-储备基金 Surplus reserve - reserve fund L.@$rFhA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund j? BL8E'   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment M{24MF   
　　主营业务收入 Sales $EFS_*<X  
　　主营业务成本 Cost of sales g3
kbsi7_:  
　　主营业务税金及附加 Sales tax Ro2V-6/  
　　营业费用 Operating expenses I(~([F2  
　　管理费用 General and administrative expenses  mU4(MjP?  
　　财务费用 Financial expenses RG45S0Ygj  
　　投资收益 Investment income wd*B3  
　　其他业务收入 Other operating income :.g/=Q(T~  
　　营业外收入 Non-operating income aYa`ex  
　　补贴收入 Subsidy income TzaeE  
　　其他业务支出 Other operating expenses 45.ks.  
　　营业外支出 Non-operating expenses R
5=J:o  
　　所得税 Income tax  ?pEPwc  
　　直接人工成本差异(direct labor variance) E6~VHQa2?  
　　直接材料成本差异(direct material variance) 8X`DFeJ  
　　在产品计价(work-in-process costing) 6Z#Nh@!+C  
　　联产品成本计算(joint products costing) W've
kuM  
　　生产成本汇总程序(accumulation process of procluction cost) ^x O](,H  
　　制造费用差异(manufacturing expenses variance) o i'iZX  
　　实际成本与估计成本(actual cost and estimated cost) ;?HP/dZLz  
　　工资费用分配(salary costs allocation) |k6+- 1~_  
　　成本曲线(cost curve) x W)  
　　农业生产成本(agriculture production cost) 4Px|:7~wT8  
　　原始成本和重置成本(original cost and replacement cost) Wd;t(5Xl  
　　工程施工成本 'hr_g* i  
　　直接成本与间接成本(direct cost and indirect cost) dM^ EYW  
　　可控成本(controllable cost) yGtTD9j  
　　制造费用分配(manufacturing expenses allocation) moxmQ>xoH  
　　理论成本与应用成本(theory cost and practice cost) ZskX! {  
　　辅助生产成本分配(auxiliary production cost allocation) x@43ZH_  
　　期间,费用 s*gqKQ;  
　　成本控制程序(procedure of cost control) ir .RO7f  
　　成本记录(cost entry, cost recorder cost agenda) 0a :oC(Ak  
　　成本计算分批法(job costing method) -hnNaA  
　　成本计算分步法 [G8EX3  
　　直接人工成本差异(direct labor variance) Lm}.+.O~d  
　　成本控制方法(cost control method)