[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 o'
U::  
　　股本 Share capital "o+E9'Dm  
　　已归还投资 Investment returned NY.Y=CF("  
　　利润分配-其他转入 Profit appropriation - other transfer in rVU::C+-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hrsMAh!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D,FX&{TYU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V-Ebi^gz5W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7v9l+OX,6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [UqJ3@>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .<Y7,9;YEF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rdK=f<I]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VFUuG3p)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b(<#n6a}\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yQ5F'.m9e  
　　期初未分配利润 Retained earnings, beginning of the year d51.Tbt#%7  
　　资本公积-股本溢价 Capital surplus - share premium >l|ao&z>bm  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :Osw4u]JXd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !)1r{u
 
　　资本公积-股权投资准备 Capital surplus - investment reserve ` drds  
　　资本公积-拨款转入 Capital surplus - subsidiary m0I/X$-Cl5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q'r(#,B<3  
　　资本公积-其他 Capital surplus - others QIZ }7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ILsw'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xO2e>[W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RLuA^ONI  
　　盈余公积-储备基金 Surplus reserve - reserve fund w}*2Hz&Q!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S
!*wK-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U&DD+4+28:  
　　主营业务收入 Sales {FV_APL9_  
　　主营业务成本 Cost of sales >z&|<H%  
　　主营业务税金及附加 Sales tax 3@'3U?Hin  
　　营业费用 Operating expenses  U/v }4b  
　　管理费用 General and administrative expenses yk1.fxik'  
　　财务费用 Financial expenses (8bo"{zI  
　　投资收益 Investment income tPD d~fOk  
　　其他业务收入 Other operating income 
83rtQ;L  
　　营业外收入 Non-operating income $LxfdSa  
　　补贴收入 Subsidy income \F_~?$  
　　其他业务支出 Other operating expenses {(o$? =  
　　营业外支出 Non-operating expenses Qx$CoY  
　　所得税 Income tax @m*^v\q<u  
　　直接人工成本差异(direct labor variance) {rp5qgVE<  
　　直接材料成本差异(direct material variance) e;QPn(  
　　在产品计价(work-in-process costing) %bs6Uy5g)a  
　　联产品成本计算(joint products costing) .nXOv]  
　　生产成本汇总程序(accumulation process of procluction cost) eUa2"=M  
　　制造费用差异(manufacturing expenses variance) 6pyLb3[e  
　　实际成本与估计成本(actual cost and estimated cost) :Taequ k  
　　工资费用分配(salary costs allocation) TF_~)f(`  
　　成本曲线(cost curve) JA
.J~3  
　　农业生产成本(agriculture production cost) lLq9)+HGN  
　　原始成本和重置成本(original cost and replacement cost) :nk$?5ib  
　　工程施工成本 tS1(.CRk  
　　直接成本与间接成本(direct cost and indirect cost) .W>LsEk  
　　可控成本(controllable cost) zqd_^  
　　制造费用分配(manufacturing expenses allocation) Aqi9@BH  
　　理论成本与应用成本(theory cost and practice cost) ?V3kIb  
　　辅助生产成本分配(auxiliary production cost allocation) )~((6?k4e  
　　期间,费用 sA( e  
　　成本控制程序(procedure of cost control) Tnw0S8M  
　　成本记录(cost entry, cost recorder cost agenda) N{6 -rR  
　　成本计算分批法(job costing method) Qw&It  
　　成本计算分步法 q|Oz   
　　直接人工成本差异(direct labor variance) C_c*21X  
　　成本控制方法(cost control method)