[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 I/D(gY06<  
　　股本 Share capital eO#Kn'5  
　　已归还投资 Investment returned I!?-lI@(  
　　利润分配-其他转入 Profit appropriation - other transfer in s(W] >Ib  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t<5$ 85Y~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Jylav:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xMNUyB{?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F)'kN2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n}(/>?/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P!@b:.$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends % "|I` m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .}Va~[0j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `,|"rn#S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K[JbQ30  
　　期初未分配利润 Retained earnings, beginning of the year $d2mcwh\  
　　资本公积-股本溢价 Capital surplus - share premium Mz,G;x}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aI]
EwVz-q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'E FP/(2J  
　　资本公积-股权投资准备 Capital surplus - investment reserve rnW(<t"  
　　资本公积-拨款转入 Capital surplus - subsidiary \^O&){q(9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z+IBy+  
　　资本公积-其他 Capital surplus - others M:6Yy@#T.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K*^3FO}JG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NuZiLtC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (T
t\6-  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2fIHFo\8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +VxzWNs*JP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'jAX&7G`  
　　主营业务收入 Sales ]t$wK  
　　主营业务成本 Cost of sales -?L~\WJAL  
　　主营业务税金及附加 Sales tax M4[(.8iE  
　　营业费用 Operating expenses ~>vv9-_  
　　管理费用 General and administrative expenses ,MH/lQq%  
　　财务费用 Financial expenses 5Fa.X|R~  
　　投资收益 Investment income ASA ]7qyO  
　　其他业务收入 Other operating income F(+,M~  
　　营业外收入 Non-operating income 
D@@J7  
　　补贴收入 Subsidy income c'#w 8V  
　　其他业务支出 Other operating expenses 6  axe  
　　营业外支出 Non-operating expenses ZBYFQTEE  
　　所得税 Income tax ]\DZW4?
'  
　　直接人工成本差异(direct labor variance) f@Oi$9CZn  
　　直接材料成本差异(direct material variance) GHeucG}?  
　　在产品计价(work-in-process costing) fCC^hB]'  
　　联产品成本计算(joint products costing) BMaw]D  
　　生产成本汇总程序(accumulation process of procluction cost) })~M}d2LXB  
　　制造费用差异(manufacturing expenses variance) b]A9$-  
　　实际成本与估计成本(actual cost and estimated cost) QX`Qnk|Y  
　　工资费用分配(salary costs allocation) eO7 )LM4  
　　成本曲线(cost curve) W}^X;f  
　　农业生产成本(agriculture production cost) %DOV)Qc2  
　　原始成本和重置成本(original cost and replacement cost) n{'LF #4l  
　　工程施工成本 cX~J6vNy5  
　　直接成本与间接成本(direct cost and indirect cost) \N3A2L)l  
　　可控成本(controllable cost) hbfN1"z  
　　制造费用分配(manufacturing expenses allocation) Ow
d{;  
　　理论成本与应用成本(theory cost and practice cost) l-/fFy)T  
　　辅助生产成本分配(auxiliary production cost allocation) ":
igYh  
　　期间,费用 AN)exU ?  
　　成本控制程序(procedure of cost control) ^HiI
   
　　成本记录(cost entry, cost recorder cost agenda) \\U,|}L .  
　　成本计算分批法(job costing method) NgI n\) =0  
　　成本计算分步法 /O`<?aP%  
　　直接人工成本差异(direct labor variance) (AIgW  
　　成本控制方法(cost control method)