[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 cNd2XQB9=  
　　股本 Share capital -gP4| r8&  
　　已归还投资 Investment returned J0hY~B~X  
　　利润分配-其他转入 Profit appropriation - other transfer in H8}}R~ZO  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Fq
<;-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve > CPJp!u  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '
h6Vj6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;i2N`t2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  NI^[7.2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
YC uuj$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -Oro$=%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z mxrz[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Hlw0ia  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E Fx@O  
　　期初未分配利润 Retained earnings, beginning of the year  /_rg*y*  
　　资本公积-股本溢价 Capital surplus - share premium ]qJ6#sAw75  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve # z\{BtK  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `euk&]/^.)  
　　资本公积-股权投资准备 Capital surplus - investment reserve p?X`f#  
　　资本公积-拨款转入 Capital surplus - subsidiary y!9fac g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -k19BDJ,W  
　　资本公积-其他 Capital surplus - others U 6y ;V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve om"q[Tudc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jy]<q^J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GMZj@q  
　　盈余公积-储备基金 Surplus reserve - reserve fund h%Nbx:vKk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K_Jo^BZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]byj[Gd  
　　主营业务收入 Sales q1nGj  
　　主营业务成本 Cost of sales xpf\S10e  
　　主营业务税金及附加 Sales tax jF'azlT  
　　营业费用 Operating expenses 6'M"-9?G  
　　管理费用 General and administrative expenses 
(BgO<  
　　财务费用 Financial expenses wNuS'P_(:T  
　　投资收益 Investment income .>-`2B*/  
　　其他业务收入 Other operating income ~lR"3z_Z}  
　　营业外收入 Non-operating income eTc0u;{V  
　　补贴收入 Subsidy income RoXU>a:nS  
　　其他业务支出 Other operating expenses G;+hc%3y  
　　营业外支出 Non-operating expenses ~67L   
　　所得税 Income tax S?}@2[  
　　直接人工成本差异(direct labor variance) 1u\fLAXn  
　　直接材料成本差异(direct material variance) f.gkGwNk  
　　在产品计价(work-in-process costing) >mT< AQ  
　　联产品成本计算(joint products costing) VY'#>k}}  
　　生产成本汇总程序(accumulation process of procluction cost) :B=p%C  
　　制造费用差异(manufacturing expenses variance) ba?]eK  
　　实际成本与估计成本(actual cost and estimated cost) W"mkNqH  
　　工资费用分配(salary costs allocation) `A\ !Gn?   
　　成本曲线(cost curve) ms=Ilz  
　　农业生产成本(agriculture production cost) ?Rl?Pp=>  
　　原始成本和重置成本(original cost and replacement cost) |5}{4k~9J  
　　工程施工成本 4QnJ;&~  
　　直接成本与间接成本(direct cost and indirect cost) T8.@}a  
　　可控成本(controllable cost) $cev,OW6]  
　　制造费用分配(manufacturing expenses allocation) BZqb o`9  
　　理论成本与应用成本(theory cost and practice cost) 1anV!&a<K(  
　　辅助生产成本分配(auxiliary production cost allocation) }6P]32d  
　　期间,费用 47"ERfP  
　　成本控制程序(procedure of cost control) $S$%avRX  
　　成本记录(cost entry, cost recorder cost agenda) cI3uH1;#  
　　成本计算分批法(job costing method) :~ 3/  
　　成本计算分步法 ;o\0:fzr  
　　直接人工成本差异(direct labor variance) bwo"s[w  
　　成本控制方法(cost control method)