[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 xX|f{)<  
　　股本 Share capital dVg'v7G&V(  
　　已归还投资 Investment returned EM(%|#  
　　利润分配-其他转入 Profit appropriation - other transfer in ++n_$Qug  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K~4b
T=   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *zQhTYY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OLo?=1&;;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >0_{80bdO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lid0 YK-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit osc A\r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pk`5RDBu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8DX5bB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ep4?;Qmho  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a6@k*9D>  
　　期初未分配利润 Retained earnings, beginning of the year G5%k.IRz  
　　资本公积-股本溢价 Capital surplus - share premium Fi/`3A@68  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &@FufpPw/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,`PYU[  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ii#+JY0k  
　　资本公积-拨款转入 Capital surplus - subsidiary -(7oFOtg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 39 MOqVc  
　　资本公积-其他 Capital surplus - others 0"Euf4
1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "
[-W(=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xvk+1:D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TqSjL{l%  
　　盈余公积-储备基金 Surplus reserve - reserve fund zJ$U5r/u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3,EtyJ3[Bh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment IwBO#HR
~)  
　　主营业务收入 Sales .K1wp G[4  
　　主营业务成本 Cost of sales 1:Ff#Eq,s  
　　主营业务税金及附加 Sales tax 1;PI%++  
　　营业费用 Operating expenses 8H1&=)M=  
　　管理费用 General and administrative expenses >6Jz=N,  
　　财务费用 Financial expenses Ls+vWfF=#  
　　投资收益 Investment income 7nB
X@Uo  
　　其他业务收入 Other operating income 5(GVwv  
　　营业外收入 Non-operating income I2krxLPd  
　　补贴收入 Subsidy income RP^vx`9h  
　　其他业务支出 Other operating expenses tt CC] Q  
　　营业外支出 Non-operating expenses YI;MS:Qj  
　　所得税 Income tax /EJy?TON*  
　　直接人工成本差异(direct labor variance) EG|_YW7  
　　直接材料成本差异(direct material variance) NB5lxaL  
　　在产品计价(work-in-process costing) 'MW O3  
　　联产品成本计算(joint products costing) @iMF&\KC  
　　生产成本汇总程序(accumulation process of procluction cost) kkW}:dBl  
　　制造费用差异(manufacturing expenses variance) cj^hwtx   
　　实际成本与估计成本(actual cost and estimated cost) _T7XCXEk   
　　工资费用分配(salary costs allocation) K"hnGYt?  
　　成本曲线(cost curve) 8C?E1f
H\  
　　农业生产成本(agriculture production cost) Lxv6\3I+  
　　原始成本和重置成本(original cost and replacement cost) j<6+p r  
　　工程施工成本 XL
9-N?(@  
　　直接成本与间接成本(direct cost and indirect cost) H : ;XU  
　　可控成本(controllable cost) m=Gb<)Y  
　　制造费用分配(manufacturing expenses allocation) $e{[fmx  
　　理论成本与应用成本(theory cost and practice cost) k2.k}?w!JO  
　　辅助生产成本分配(auxiliary production cost allocation) ~]`U)Aw  
　　期间,费用  -PU.Uw]  
　　成本控制程序(procedure of cost control) Bj" fUI!dK  
　　成本记录(cost entry, cost recorder cost agenda) F\v~2/J5v  
　　成本计算分批法(job costing method)  @6%7X7m  
　　成本计算分步法 u#`51Hr
$  
　　直接人工成本差异(direct labor variance) xJnN95`R@  
　　成本控制方法(cost control method)