[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 I~[F|d>  
　　股本 Share capital \J4L:.`qS  
　　已归还投资 Investment returned hE &xE;  
　　利润分配-其他转入 Profit appropriation - other transfer in Ve8=b0&Y#j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aJSO4W)P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zU,9T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'g">LQ~a+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d}OTO10  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -fM1nH&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x/%aM1"X^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #"} JdBn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a`wc\T^
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gGR"Z]DBk  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vXev$x=w-  
　　期初未分配利润 Retained earnings, beginning of the year j9m_jv  
　　资本公积-股本溢价 Capital surplus - share premium
goLL;AL  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t;){D:]k  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]q\b,)4 e  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2_)\a(.Qu  
　　资本公积-拨款转入 Capital surplus - subsidiary 50"pbzW  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l\f*
d6o  
　　资本公积-其他 Capital surplus - others 3t.l5m Rg5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  52Yq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M +-*QyCFK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J.3u^~zy  
　　盈余公积-储备基金 Surplus reserve - reserve fund _PPy44r2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund We)xB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O6@j &*jS  
　　主营业务收入 Sales .[YuRLGz  
　　主营业务成本 Cost of sales !zBhbmlKt  
　　主营业务税金及附加 Sales tax c& <Fr[AK  
　　营业费用 Operating expenses =WyDp97@+  
　　管理费用 General and administrative expenses u]:oZMnj  
　　财务费用 Financial expenses []D&bYpv  
　　投资收益 Investment income nz%DM<0$  
　　其他业务收入 Other operating income k3~}7]O)  
　　营业外收入 Non-operating income m.hkbet/R  
　　补贴收入 Subsidy income sXqz+z$*  
　　其他业务支出 Other operating expenses p$O.> [  
　　营业外支出 Non-operating expenses |Yx~;q:  
　　所得税 Income tax #+JG(^%B  
　　直接人工成本差异(direct labor variance) j*d yp  
　　直接材料成本差异(direct material variance) AWcLUe{  
　　在产品计价(work-in-process costing) ?} qttj  
　　联产品成本计算(joint products costing) A4Rug\p]  
　　生产成本汇总程序(accumulation process of procluction cost) I) rCd/  
　　制造费用差异(manufacturing expenses variance) =NpYFKmMhV  
　　实际成本与估计成本(actual cost and estimated cost) U1Q:= yD  
　　工资费用分配(salary costs allocation)  JR'  
　　成本曲线(cost curve) w!#tTyk`  
　　农业生产成本(agriculture production cost) 'Jiw@t<o3`  
　　原始成本和重置成本(original cost and replacement cost) =pr`'  
　　工程施工成本 a@8v^
G  
　　直接成本与间接成本(direct cost and indirect cost) % BVs47g  
　　可控成本(controllable cost) uOKCAqYa  
　　制造费用分配(manufacturing expenses allocation) j 7fL7:,T  
　　理论成本与应用成本(theory cost and practice cost) ; a/X<  
　　辅助生产成本分配(auxiliary production cost allocation) w2Us!<x  
　　期间,费用 LI'6R=  
　　成本控制程序(procedure of cost control)  Fiv3 {.  
　　成本记录(cost entry, cost recorder cost agenda) -M~8{buxv  
　　成本计算分批法(job costing method) m&xW6!x  
　　成本计算分步法 H-WJp<_  
　　直接人工成本差异(direct labor variance) Moy <@+  
　　成本控制方法(cost control method)