[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 d.3cd40Q  
　　股本 Share capital ;eY.4/*R  
　　已归还投资 Investment returned ms%RNxU4:  
　　利润分配-其他转入 Profit appropriation - other transfer in qEJ#c e]G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d
YxX%"J  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z&KrG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0ub0[A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {'@`:p&3r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >h3m/aeNC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )sZJH9[K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wSd|-e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kWMz;{I5*w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zN3b`K. i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Nbvs_>N  
　　期初未分配利润 Retained earnings, beginning of the year {16]8-pe  
　　资本公积-股本溢价 Capital surplus - share premium bGtS ! 'I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PX/7:D?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NXHe;G  
　　资本公积-股权投资准备 Capital surplus - investment reserve m -u0U  
　　资本公积-拨款转入 Capital surplus - subsidiary Kg6[   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Mj<T+Ohz  
　　资本公积-其他 Capital surplus - others GTuxMg`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q&]f9j_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {|{;:_.>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5_7y1  
　　盈余公积-储备基金 Surplus reserve - reserve fund q,m+W
='  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fW=
vN0Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s3sPj2e{  
　　主营业务收入 Sales W7#dc89}  
　　主营业务成本 Cost of sales '4ip~>3?w  
　　主营业务税金及附加 Sales tax 8}K^o>J&K  
　　营业费用 Operating expenses SxI-pH'  
　　管理费用 General and administrative expenses g^: &D
h  
　　财务费用 Financial expenses zvbO q  
　　投资收益 Investment income 0PD=/fh[  
　　其他业务收入 Other operating income
MAQ(PIc>T  
　　营业外收入 Non-operating income c> 0R_  
　　补贴收入 Subsidy income G _-JR  
　　其他业务支出 Other operating expenses  35%\"Y?  
　　营业外支出 Non-operating expenses .+(R,SvN%<  
　　所得税 Income tax y|/[;  
　　直接人工成本差异(direct labor variance) `Kbf]"4q  
　　直接材料成本差异(direct material variance) Jo''yrJpB  
　　在产品计价(work-in-process costing) =&I9d;7  
　　联产品成本计算(joint products costing) 92x)Pc^D  
　　生产成本汇总程序(accumulation process of procluction cost) Marx=cNj
 
　　制造费用差异(manufacturing expenses variance) \IaUsx"#o{  
　　实际成本与估计成本(actual cost and estimated cost) `0, G'F  
　　工资费用分配(salary costs allocation) ?DGg.2f  
　　成本曲线(cost curve) *3\*GatJ  
　　农业生产成本(agriculture production cost) ryNe=9p  
　　原始成本和重置成本(original cost and replacement cost) N Hiac(&*  
　　工程施工成本 C2{*m{ D  
　　直接成本与间接成本(direct cost and indirect cost) oy-y QYX  
　　可控成本(controllable cost) t0_4jVt  
　　制造费用分配(manufacturing expenses allocation) gA}?X  
　　理论成本与应用成本(theory cost and practice cost) 6Ts[NXa  
　　辅助生产成本分配(auxiliary production cost allocation) m6uFmU*<M}  
　　期间,费用 k8c(|/7d  
　　成本控制程序(procedure of cost control) !oa/\p  
　　成本记录(cost entry, cost recorder cost agenda) kvG.?^ v  
　　成本计算分批法(job costing method) $5:I~-mx  
　　成本计算分步法 7M)<Sv  
　　直接人工成本差异(direct labor variance) K7X *N  
　　成本控制方法(cost control method)