[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 &((04<@e  
　　股本 Share capital nYj7r*e[  
　　已归还投资 Investment returned %,d+jBM  
　　利润分配-其他转入 Profit appropriation - other transfer in d 5hx%M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D9 n+eZ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TdoH((nY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V7+/|P_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ux[13]yY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund za8+=?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F<)f&<5E-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 26j-1c!NGd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V0gu0+u~R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UZgrSX {  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #4Cf-$J  
　　期初未分配利润 Retained earnings, beginning of the year *Ym+xu
_5  
　　资本公积-股本溢价 Capital surplus - share premium Mv7tK l  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HaOSFltf#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V.o*`V  
　　资本公积-股权投资准备 Capital surplus - investment reserve zK*i:(>B  
　　资本公积-拨款转入 Capital surplus - subsidiary ~\c  j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;47=x1ji  
　　资本公积-其他 Capital surplus - others /EvT%h?p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c>C!vAg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n|PW^kOE/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i2\CDYP  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^9|&w.:@Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <H1e+l{8$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K%/g!t)  
　　主营业务收入 Sales H]Gj$P=k  
　　主营业务成本 Cost of sales 5)M#hx%]#  
　　主营业务税金及附加 Sales tax 0f
R?zT?  
　　营业费用 Operating expenses 0#F<JsO|u  
　　管理费用 General and administrative expenses yGb^kR}d  
　　财务费用 Financial expenses ab<7jfFIa  
　　投资收益 Investment income [wUJ~~2#  
　　其他业务收入 Other operating income *0 ;|  
　　营业外收入 Non-operating income Uz7V2r%]  
　　补贴收入 Subsidy income *@&V=l  
　　其他业务支出 Other operating expenses QFEc?sEe  
　　营业外支出 Non-operating expenses U[!wu]HMF  
　　所得税 Income tax kgRgHkAH~  
　　直接人工成本差异(direct labor variance) pz/vvH5  
　　直接材料成本差异(direct material variance) JRw)~Tg @  
　　在产品计价(work-in-process costing) =5h,ZB2A  
　　联产品成本计算(joint products costing) jL~. =QD  
　　生产成本汇总程序(accumulation process of procluction cost) SS-7y:6y>  
　　制造费用差异(manufacturing expenses variance) f<@`{oP@  
　　实际成本与估计成本(actual cost and estimated cost) :?7^STc  
　　工资费用分配(salary costs allocation) it=ir9  
　　成本曲线(cost curve) SvD:UG  
　　农业生产成本(agriculture production cost) "=9)|{=m  
　　原始成本和重置成本(original cost and replacement cost) QWK\6  
　　工程施工成本 DQ_ pLXCC  
　　直接成本与间接成本(direct cost and indirect cost) y Xi$w.gr  
　　可控成本(controllable cost) e&=T`  
　　制造费用分配(manufacturing expenses allocation) K.6xNQl{}  
　　理论成本与应用成本(theory cost and practice cost) <t. w(?  
　　辅助生产成本分配(auxiliary production cost allocation) UC"_#!3  
　　期间,费用 +RD{<~i  
　　成本控制程序(procedure of cost control) $ ?YSAD1  
　　成本记录(cost entry, cost recorder cost agenda) b#_u.vP  
　　成本计算分批法(job costing method) .BZ 3>]F3<  
　　成本计算分步法 `,FvYA"  
　　直接人工成本差异(direct labor variance) {+|Em(M  
　　成本控制方法(cost control method)