[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 qg) Af  
　　股本 Share capital g?k#wj1uH  
　　已归还投资 Investment returned nPQ ZI6>  
　　利润分配-其他转入 Profit appropriation - other transfer in S jC)6mo  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PM#
$H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,U } 5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dVY(V&p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'fp<FeTg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @g@fL%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %[+a[/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TWl(\<&+)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eSQzjR*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V1UUAvN7s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p*(U*8Q  
　　期初未分配利润 Retained earnings, beginning of the year mR!&.R?  
　　资本公积-股本溢价 Capital surplus - share premium , _wm,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C[Y%=\6'0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z7mGC`>  
　　资本公积-股权投资准备 Capital surplus - investment reserve y \mut m  
　　资本公积-拨款转入 Capital surplus - subsidiary r1^m#!=B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $?CBX27AV  
　　资本公积-其他 Capital surplus - others v
e6N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FVvv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8Izn'>"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \E ? iw.}  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,6%hu|Y
*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {GG~E54&B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Lk8W&|;0|  
　　主营业务收入 Sales 2Be?5
+  
　　主营业务成本 Cost of sales $)kBz*C[  
　　主营业务税金及附加 Sales tax _k"&EW{ Ii  
　　营业费用 Operating expenses 76u/WC>B  
　　管理费用 General and administrative expenses N4Fy8qU;  
　　财务费用 Financial expenses 3<~2"@J  
　　投资收益 Investment income 5;sQ@  
　　其他业务收入 Other operating income priT7!  
　　营业外收入 Non-operating income lN][xnP  
　　补贴收入 Subsidy income r=iMo7q  
　　其他业务支出 Other operating expenses O[5_9W 4  
　　营业外支出 Non-operating expenses kL2Zr  
　　所得税 Income tax D~i@. k  
　　直接人工成本差异(direct labor variance) p'uqh e X  
　　直接材料成本差异(direct material variance) U||w6:W5  
　　在产品计价(work-in-process costing)
:<WQ;q  
　　联产品成本计算(joint products costing) -KU)7V  
　　生产成本汇总程序(accumulation process of procluction cost) N .Wdi  
　　制造费用差异(manufacturing expenses variance) JPoK\-9NT  
　　实际成本与估计成本(actual cost and estimated cost) cA (e"N  
　　工资费用分配(salary costs allocation) XYxm8ee"j  
　　成本曲线(cost curve) &Curvc1fm  
　　农业生产成本(agriculture production cost) %M0mwty]  
　　原始成本和重置成本(original cost and replacement cost) C&CsI] @g  
　　工程施工成本 +
i a(%[  
　　直接成本与间接成本(direct cost and indirect cost) 9qu24zz$P  
　　可控成本(controllable cost) h3;o!FF  
　　制造费用分配(manufacturing expenses allocation) EZwdx  
　　理论成本与应用成本(theory cost and practice cost) #pm-nU%|_j  
　　辅助生产成本分配(auxiliary production cost allocation) kUaGok?  
　　期间,费用 _ \y0 mc4  
　　成本控制程序(procedure of cost control) 9Sj:nn^/ u  
　　成本记录(cost entry, cost recorder cost agenda) 8.;';[  
　　成本计算分批法(job costing method) 8t*%q+Z  
　　成本计算分步法 u8k{N  
　　直接人工成本差异(direct labor variance) k,*#I<($  
　　成本控制方法(cost control method)