[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 pJ ?~fp  
　　股本 Share capital Rar"B
*b;$  
　　已归还投资 Investment returned ;*,f<  
　　利润分配-其他转入 Profit appropriation - other transfer in pAk/Qxl3eo  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JH8zF{?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mXXt'_"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w}CmfR
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund san,|yrMn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cm[c
ze+*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit asC_$tsMe  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [b$4Shx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rm} R>4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :\=CRaA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QFIL)'K  
　　期初未分配利润 Retained earnings, beginning of the year pa{re,O"e  
　　资本公积-股本溢价 Capital surplus - share premium /6_|]ijc  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2W$cFC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \Vl`YYjZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1LJU r"6]  
　　资本公积-拨款转入 Capital surplus - subsidiary 1 1cWy+8D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S~Id5T:,  
　　资本公积-其他 Capital surplus - others ;m2<eS`o'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V=1Bo~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =r
@vc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  H}:LQ~_2  
　　盈余公积-储备基金 Surplus reserve - reserve fund  ;vb8G$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [g2;N,V#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
^OErq&`u  
　　主营业务收入 Sales ~i.k$XGA  
　　主营业务成本 Cost of sales 5#QXR+ T   
　　主营业务税金及附加 Sales tax u_).f<mUdF  
　　营业费用 Operating expenses U#1bp}y  
　　管理费用 General and administrative expenses m %PC8bf`S  
　　财务费用 Financial expenses kD}Y|*]5-5  
　　投资收益 Investment income )P|[r  
　　其他业务收入 Other operating income |$7vI&m  
　　营业外收入 Non-operating income 3T&6opaF  
　　补贴收入 Subsidy income Xo*
DvD  
　　其他业务支出 Other operating expenses <?D\+khlq  
　　营业外支出 Non-operating expenses [ib P%xb  
　　所得税 Income tax <ioO,oS'  
　　直接人工成本差异(direct labor variance) vO;I(^Q  
　　直接材料成本差异(direct material variance) t R6 + G  
　　在产品计价(work-in-process costing) YA&g$
!  
　　联产品成本计算(joint products costing) 95<EN(oUD  
　　生产成本汇总程序(accumulation process of procluction cost) RNQK  
　　制造费用差异(manufacturing expenses variance) 1$
*%"5 a  
　　实际成本与估计成本(actual cost and estimated cost) 7w1wr)qSB  
　　工资费用分配(salary costs allocation) nQGQWg`  
　　成本曲线(cost curve) VS&TA>  
　　农业生产成本(agriculture production cost) 21(p|`X  
　　原始成本和重置成本(original cost and replacement cost) 7+hK~  
　　工程施工成本 @2*]"/)*0  
　　直接成本与间接成本(direct cost and indirect cost) =LTmr
1?  
　　可控成本(controllable cost) [NFNzwUB  
　　制造费用分配(manufacturing expenses allocation) -)~SM&  
　　理论成本与应用成本(theory cost and practice cost) \RVW   
　　辅助生产成本分配(auxiliary production cost allocation) 4R5D88=C  
　　期间,费用 c`fG1s  
　　成本控制程序(procedure of cost control) i%6;  
　　成本记录(cost entry, cost recorder cost agenda) t 5[[JD 1V  
　　成本计算分批法(job costing method) y
krr2x  
　　成本计算分步法 rS1fK1dys  
　　直接人工成本差异(direct labor variance) *:O.97q@h  
　　成本控制方法(cost control method)