[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 lfte  
　　股本 Share capital xcQ :&q  
　　已归还投资 Investment returned 4?l:.\fB:  
　　利润分配-其他转入 Profit appropriation - other transfer in KHoDD=O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3|0OW Jk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F,JqHa9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `, )%<}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FyA0"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h F *c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ui}%T]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y-)5d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D*!9K8<o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N683!wNX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `<* tp@  
　　期初未分配利润 Retained earnings, beginning of the year S3?U-R^`  
　　资本公积-股本溢价 Capital surplus - share premium Il$Jj-)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S0tPnwco[~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >\Ml\CyL  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2w>yW]  
　　资本公积-拨款转入 Capital surplus - subsidiary 1^y^b{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2~QN#u|UC3  
　　资本公积-其他 Capital surplus - others y\<\P8X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -h{|u{t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8Xz \,}$O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]gDX~]f[  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ypw
:Vp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $mF9os-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {S5j;  
　　主营业务收入 Sales $'Qv {  
　　主营业务成本 Cost of sales xRm~a-rp  
　　主营业务税金及附加 Sales tax SsQg8d  
　　营业费用 Operating expenses zl!Y(o!@  
　　管理费用 General and administrative expenses NSQ#\:3:S  
　　财务费用 Financial expenses [,ZHn$\  
　　投资收益 Investment income S"Drg m.  
　　其他业务收入 Other operating income oVeC@[U  
　　营业外收入 Non-operating income 6|]e}I@<2  
　　补贴收入 Subsidy income F'^?s= QX  
　　其他业务支出 Other operating expenses 48n7<M;I  
　　营业外支出 Non-operating expenses BVv{:m{w  
　　所得税 Income tax swG!O}29OX  
　　直接人工成本差异(direct labor variance) ~3qt<"  
　　直接材料成本差异(direct material variance) t? [8k&Z  
　　在产品计价(work-in-process costing) z#\YA]1  
　　联产品成本计算(joint products costing) ,=`iQl3(y/  
　　生产成本汇总程序(accumulation process of procluction cost) @JpkG%eK  
　　制造费用差异(manufacturing expenses variance) R9O1#s^  
　　实际成本与估计成本(actual cost and estimated cost) a,KqTQB  
　　工资费用分配(salary costs allocation) hbE~.[Y2r  
　　成本曲线(cost curve)
9u] "($  
　　农业生产成本(agriculture production cost) x^/453Lk  
　　原始成本和重置成本(original cost and replacement cost) ;BYv&(#u1q  
　　工程施工成本 Iz[wrtDI1  
　　直接成本与间接成本(direct cost and indirect cost) `8G {-_  
　　可控成本(controllable cost) 3Jw}MFFV  
　　制造费用分配(manufacturing expenses allocation) poVtg}n  
　　理论成本与应用成本(theory cost and practice cost) lIgA
c!q(  
　　辅助生产成本分配(auxiliary production cost allocation) kr>F=|R]  
　　期间,费用 ?7R&=B1g  
　　成本控制程序(procedure of cost control) - *~~00w  
　　成本记录(cost entry, cost recorder cost agenda) "&
1h<>  
　　成本计算分批法(job costing method) 2t`d.s=  
　　成本计算分步法 ,w0Io  
　　直接人工成本差异(direct labor variance) S~Yu;  
　　成本控制方法(cost control method)