[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 e jID5NqG  
　　股本 Share capital NDt +m  
　　已归还投资 Investment returned  ,m^@S  
　　利润分配-其他转入 Profit appropriation - other transfer in K/OE;;<IA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K.{: H4_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y66V&#`,e0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m:{ws~
  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S9'8rn!_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B > sTM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7j <:hF~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /6$8djw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZV?~~_9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yhBf%m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :Jz@`s1n  
　　期初未分配利润 Retained earnings, beginning of the year `QIYnokL  
　　资本公积-股本溢价 Capital surplus - share premium ls<7
Qe"a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6)QJms  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .@(+.G  
　　资本公积-股权投资准备 Capital surplus - investment reserve p`  '8M  
　　资本公积-拨款转入 Capital surplus - subsidiary fT&>L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2d`:lk%\  
　　资本公积-其他 Capital surplus - others v;r!rZX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve in/ITy-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f-!A4eKe  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _Coh11  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3Xun>ZQ-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $xWebz0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment iHp@R-g  
　　主营业务收入 Sales jw^Pt~@
  
　　主营业务成本 Cost of sales I` O)I&KH  
　　主营业务税金及附加 Sales tax T==(Pw7R7  
　　营业费用 Operating expenses |6mDooTy  
　　管理费用 General and administrative expenses J#pl7q)^w  
　　财务费用 Financial expenses ~Po BvH
i  
　　投资收益 Investment income D)u 9Y  
　　其他业务收入 Other operating income n<. T6  
　　营业外收入 Non-operating income )7H  s  
　　补贴收入 Subsidy income -@wnQ?  
　　其他业务支出 Other operating expenses ) ag8]   
　　营业外支出 Non-operating expenses wGXnS"L!  
　　所得税 Income tax 6@2 S*\&  
　　直接人工成本差异(direct labor variance) -}h+hS50F  
　　直接材料成本差异(direct material variance) JpFfO<uO  
　　在产品计价(work-in-process costing) gx*rxid  
　　联产品成本计算(joint products costing) \;b) qB  
　　生产成本汇总程序(accumulation process of procluction cost) Pd,+= ML  
　　制造费用差异(manufacturing expenses variance) 8, >YB+Hb  
　　实际成本与估计成本(actual cost and estimated cost) .>K):|Opv  
　　工资费用分配(salary costs allocation) 6__#n`  
　　成本曲线(cost curve) ]T3dZ`-(  
　　农业生产成本(agriculture production cost) j70]2NgX  
　　原始成本和重置成本(original cost and replacement cost) E27N1J+1  
　　工程施工成本 b`4R`mo  
　　直接成本与间接成本(direct cost and indirect cost) Or0
eY#c  
　　可控成本(controllable cost) OYWW<N+R2  
　　制造费用分配(manufacturing expenses allocation) ae)0Yu`*G7  
　　理论成本与应用成本(theory cost and practice cost) ; U)a)l'y  
　　辅助生产成本分配(auxiliary production cost allocation) /<HE cB  
　　期间,费用 ON(H7  
　　成本控制程序(procedure of cost control) >UP{=`  
　　成本记录(cost entry, cost recorder cost agenda) y5XHJUTu  
　　成本计算分批法(job costing method) 2^Tj@P7  
　　成本计算分步法 ]aqHk  
　　直接人工成本差异(direct labor variance) ,@_$acm  
　　成本控制方法(cost control method)