[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 yegTKoY  
　　股本 Share capital ]OOL4=b  
　　已归还投资 Investment returned KD7RI3'?  
　　利润分配-其他转入 Profit appropriation - other transfer in nn_j" Nu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ' cl&S
:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8y{<M"v+/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zk@KuBLL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =/rIXReY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a|im DY_-j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }$ Am;%?p  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends BZE~k?*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WeTsva+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rE bC_<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ``A=p<W  
　　期初未分配利润 Retained earnings, beginning of the year ArUGa(;f  
　　资本公积-股本溢价 Capital surplus - share premium [S/]Vk|4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ##!)}i  
　　资本公积-接受现金捐赠 Capital surplus - cash donation GiN\nu<!  
　　资本公积-股权投资准备 Capital surplus - investment reserve h+x"?^  
　　资本公积-拨款转入 Capital surplus - subsidiary 5u\si4BL{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~Cj55S+  
　　资本公积-其他 Capital surplus - others +M6qbIO  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -zd*tujx  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $Rsf`*0-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +]Y&las  
　　盈余公积-储备基金 Surplus reserve - reserve fund mlY0G w_e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V
et7a_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KFd"JtPg  
　　主营业务收入 Sales u4=j!Zb8}  
　　主营业务成本 Cost of sales MX?K3=j @>  
　　主营业务税金及附加 Sales tax >'@yq  
　　营业费用 Operating expenses Yo c N
@s
 
　　管理费用 General and administrative expenses ":*PC[)W  
　　财务费用 Financial expenses H\2+cAFN#  
　　投资收益 Investment income m[C-/f^u|  
　　其他业务收入 Other operating income M? oK@i  
　　营业外收入 Non-operating income Cd#>,,\z  
　　补贴收入 Subsidy income S ;x;FU  
　　其他业务支出 Other operating expenses Mrp'wF D  
　　营业外支出 Non-operating expenses 6v0^'}  
　　所得税 Income tax +'?p $@d  
　　直接人工成本差异(direct labor variance) F t%f"Z  
　　直接材料成本差异(direct material variance) PY.c$)az>  
　　在产品计价(work-in-process costing) 7{:| )  
　　联产品成本计算(joint products costing) ]S
[zD|U%  
　　生产成本汇总程序(accumulation process of procluction cost) *tjE#TW  
　　制造费用差异(manufacturing expenses variance) n< [np;\  
　　实际成本与估计成本(actual cost and estimated cost) d(w $! $"h  
　　工资费用分配(salary costs allocation) %lchz/  
　　成本曲线(cost curve) d^IOB |6Q  
　　农业生产成本(agriculture production cost) o*\kg+8  
　　原始成本和重置成本(original cost and replacement cost) mk1;22o{TX  
　　工程施工成本 5f7;pS<  
　　直接成本与间接成本(direct cost and indirect cost) SG8H~]CO)  
　　可控成本(controllable cost) 8h~v%aZ1  
　　制造费用分配(manufacturing expenses allocation) qu8i Jq  
　　理论成本与应用成本(theory cost and practice cost) b1jh2
pG(V  
　　辅助生产成本分配(auxiliary production cost allocation) h%(dT/jPL)  
　　期间,费用 N7*JL2Rnq  
　　成本控制程序(procedure of cost control) 3KfZI &g  
　　成本记录(cost entry, cost recorder cost agenda) r+0"1\f3  
　　成本计算分批法(job costing method) 0%}$@H5i  
　　成本计算分步法 ,*r"cmz  
　　直接人工成本差异(direct labor variance) C8y 3T/G  
　　成本控制方法(cost control method)