[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 +&TcTu#.`  
　　股本 Share capital :!gzx n  
　　已归还投资 Investment returned t!vlZNc  
　　利润分配-其他转入 Profit appropriation - other transfer in L`Q9-#Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d`Em)3v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QWxl$%`89<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 
_
^0)T@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1
5~+Ga4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SxCzI$SGu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i(>v~T,(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?GGh )";y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S1n'r}z8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [
w1"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ku=XPmZ.\  
　　期初未分配利润 Retained earnings, beginning of the year 4&LoE~  
　　资本公积-股本溢价 Capital surplus - share premium p}swJ;S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U^X8{,8O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a'|Dm7'4t  
　　资本公积-股权投资准备 Capital surplus - investment reserve $JXQn  
　　资本公积-拨款转入 Capital surplus - subsidiary RJI*ZNbA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3/hAxd  
　　资本公积-其他 Capital surplus - others _ .Bite^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /waZ9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X{riI^(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cB[.ET$  
　　盈余公积-储备基金 Surplus reserve - reserve fund (gv ~Vq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8M'6Kcr  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment DV~1gr,\  
　　主营业务收入 Sales Mky8qVQ2  
　　主营业务成本 Cost of sales %z0@4Gq  
　　主营业务税金及附加 Sales tax k||DcwO  
　　营业费用 Operating expenses KGX?\#-  
　　管理费用 General and administrative expenses {*CLWs4  
　　财务费用 Financial expenses a?!Joi[  
　　投资收益 Investment income 6Gs,-Kb:  
　　其他业务收入 Other operating income i(c'94M  
　　营业外收入 Non-operating income B1Iq:5nmoS  
　　补贴收入 Subsidy income YR`Mi.,Sfm  
　　其他业务支出 Other operating expenses  0-+`{j  
　　营业外支出 Non-operating expenses ]g;K_>@  
　　所得税 Income tax Zb#  
　　直接人工成本差异(direct labor variance) g)iSC?H  
　　直接材料成本差异(direct material variance) )FqE8oN-  
　　在产品计价(work-in-process costing) ;3_Q7;y  
　　联产品成本计算(joint products costing) T't^pO-`  
　　生产成本汇总程序(accumulation process of procluction cost) 93(  
　　制造费用差异(manufacturing expenses variance) ),6Z1 K1  
　　实际成本与估计成本(actual cost and estimated cost) n1W}h@>8  
　　工资费用分配(salary costs allocation) L3~E*\cV  
　　成本曲线(cost curve) #Y*AGxk  
　　农业生产成本(agriculture production cost) 6dmTv9e  
　　原始成本和重置成本(original cost and replacement cost) M$gy J!Pb  
　　工程施工成本 OkO"t  
　　直接成本与间接成本(direct cost and indirect cost) g `B?bBg  
　　可控成本(controllable cost) -}juj;IVv  
　　制造费用分配(manufacturing expenses allocation) tIC_/ 6  
　　理论成本与应用成本(theory cost and practice cost) h OboM3_  
　　辅助生产成本分配(auxiliary production cost allocation) U%45qCU  
　　期间,费用 $P@P}%2  
　　成本控制程序(procedure of cost control) ZdHWSfO)O  
　　成本记录(cost entry, cost recorder cost agenda) VuZmX1x)N  
　　成本计算分批法(job costing method) Ahq^dx#o  
　　成本计算分步法 Ec6{?\  
　　直接人工成本差异(direct labor variance) Aq|LeH  
　　成本控制方法(cost control method)