[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 kFjv'[Y1N  
　　股本 Share capital K~:SLCv E%  
　　已归还投资 Investment returned OU{c|O  
　　利润分配-其他转入 Profit appropriation - other transfer in
xP\s^]e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qc(e3x  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YP,,vcut
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,7V?Kj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {IOc'W-C#2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JSUD$|RiJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i*$+>3 Q-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &$s:h5HoX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vA6
`};|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P5my]4|x  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W3~u J(  
　　期初未分配利润 Retained earnings, beginning of the year >lIzeEW#  
　　资本公积-股本溢价 Capital surplus - share premium `)cI^!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +2MF#{ tS  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X3sAy(q  
　　资本公积-股权投资准备 Capital surplus - investment reserve `R0~mx&6G  
　　资本公积-拨款转入 Capital surplus - subsidiary b_sasZo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h;q&B9
 
　　资本公积-其他 Capital surplus - others }[leUYi`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3w^W6hN)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
sqhMnDn[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QtfL'su:  
　　盈余公积-储备基金 Surplus reserve - reserve fund k -G9'c~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O.jm{x!
m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qt9jZtx  
　　主营业务收入 Sales z#gebr~_\  
　　主营业务成本 Cost of sales =cRm
aD  
　　主营业务税金及附加 Sales tax cn}15JHdR  
　　营业费用 Operating expenses ;?q(8^A  
　　管理费用 General and administrative expenses 8s22VL  
　　财务费用 Financial expenses G^{~'TZv%  
　　投资收益 Investment income {aA6b  
　　其他业务收入 Other operating income  +C\79,r  
　　营业外收入 Non-operating income qG,h 1  
　　补贴收入 Subsidy income l^I?@{W  
　　其他业务支出 Other operating expenses .4]XR/I$  
　　营业外支出 Non-operating expenses tD`^qMua  
　　所得税 Income tax q25p3  
　　直接人工成本差异(direct labor variance) ,q%X`F rc  
　　直接材料成本差异(direct material variance) ;40Z/#FI  
　　在产品计价(work-in-process costing) zwUC L  
　　联产品成本计算(joint products costing) ]]y>d!  
　　生产成本汇总程序(accumulation process of procluction cost) qt.4dTd:_  
　　制造费用差异(manufacturing expenses variance) 4x ?NCD=k  
　　实际成本与估计成本(actual cost and estimated cost) }t#|
+T2f  
　　工资费用分配(salary costs allocation) Pfs_tu  
　　成本曲线(cost curve) gZ&4b'XS,  
　　农业生产成本(agriculture production cost) )xf(4  
　　原始成本和重置成本(original cost and replacement cost) ^+- QY\N j  
　　工程施工成本 >3&  
　　直接成本与间接成本(direct cost and indirect cost) R@grY:h  
　　可控成本(controllable cost) p p0356  
　　制造费用分配(manufacturing expenses allocation) $m ;p@#n  
　　理论成本与应用成本(theory cost and practice cost) n',7=~  
　　辅助生产成本分配(auxiliary production cost allocation) gGE{r}$  
　　期间,费用 . AA# G  
　　成本控制程序(procedure of cost control) L[PqEN\i  
　　成本记录(cost entry, cost recorder cost agenda) vE`;1UA}  
　　成本计算分批法(job costing method) ^5MM<73  
　　成本计算分步法 }WJXQ@  
　　直接人工成本差异(direct labor variance) 1/1oT  
　　成本控制方法(cost control method)