[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 +_bxza(ma{  
　　股本 Share capital z#P`m,~t0  
　　已归还投资 Investment returned .7LQ l?  
　　利润分配-其他转入 Profit appropriation - other transfer in WQiRbbX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L+ XAbL)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zks7wt]A  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OW@)6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~jHuJ`]DF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &ynAB)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit l`A&LQ[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6J}Yr5oD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
%xQ'i4`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UQ7]hX9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares " Y^9g/  
　　期初未分配利润 Retained earnings, beginning of the year jV%=YapF  
　　资本公积-股本溢价 Capital surplus - share premium cZ)mp`^n7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j&Xx{ 4v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %0/qb0N&  
　　资本公积-股权投资准备 Capital surplus - investment reserve PUZcb+%]h  
　　资本公积-拨款转入 Capital surplus - subsidiary Gr/}&+S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wF%RM$  
　　资本公积-其他 Capital surplus - others r%iFsV_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J` gG`?   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CxJ3u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lA 1  
　　盈余公积-储备基金 Surplus reserve - reserve fund pnz:<V"Y(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |>'N^   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Umzb  
　　主营业务收入 Sales IvY3iRq6  
　　主营业务成本 Cost of sales *x]*%  
　　主营业务税金及附加 Sales tax GbZ~eI`,2  
　　营业费用 Operating expenses J
p}\@T.  
　　管理费用 General and administrative expenses 8-k`"QI=  
　　财务费用 Financial expenses -@`Ah|m@}  
　　投资收益 Investment income V.qH&FJ=l  
　　其他业务收入 Other operating income lz<' L. .  
　　营业外收入 Non-operating income r<:d+5"  
　　补贴收入 Subsidy income FBB<1({A  
　　其他业务支出 Other operating expenses i|AWaG)  
　　营业外支出 Non-operating expenses t1J3'lS  
　　所得税 Income tax 1jop;{,^  
　　直接人工成本差异(direct labor variance) u7RlxA:  
　　直接材料成本差异(direct material variance) >1Hv c7DP  
　　在产品计价(work-in-process costing) }79jyS- e  
　　联产品成本计算(joint products costing) e`LkCy[_  
　　生产成本汇总程序(accumulation process of procluction cost) S$$SLy:P  
　　制造费用差异(manufacturing expenses variance) B &B:P  
　　实际成本与估计成本(actual cost and estimated cost) *>mjUT}cP  
　　工资费用分配(salary costs allocation) hi/d%lNZ  
　　成本曲线(cost curve) >JsVIfAF
 
　　农业生产成本(agriculture production cost) MusUgBQy  
　　原始成本和重置成本(original cost and replacement cost) _E'}8.#{  
　　工程施工成本 1;S?9N_B  
　　直接成本与间接成本(direct cost and indirect cost) rTVv6:L  
　　可控成本(controllable cost) 0!ZaR6  
　　制造费用分配(manufacturing expenses allocation) %Y=r5'6l  
　　理论成本与应用成本(theory cost and practice cost) =SeQ- H#  
　　辅助生产成本分配(auxiliary production cost allocation) Eri007?D  
　　期间,费用
P!IA;i  
　　成本控制程序(procedure of cost control) 'Q:%s  
　　成本记录(cost entry, cost recorder cost agenda) Ay 4P_>^  
　　成本计算分批法(job costing method) z[<Na3]  
　　成本计算分步法 D&uaA-;s  
　　直接人工成本差异(direct labor variance) 0#8, (6  
　　成本控制方法(cost control method)