[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 ^} %OqP  
　　股本 Share capital +DY%Y `0  
　　已归还投资 Investment returned *[) b}?  
　　利润分配-其他转入 Profit appropriation - other transfer in 5<0&y3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _%?}e|epy  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K|[[A)tt6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund y9cW&rDH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,JYvfCA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2,{m>fF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kXFgvIpg<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends uosFpa  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ps\A\aggML  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w4\b^iJz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +[<|T
T  
　　期初未分配利润 Retained earnings, beginning of the year Fo|6 PoSo  
　　资本公积-股本溢价 Capital surplus - share premium n,!PyJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )hGRq'WA=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U3}r .9/  
　　资本公积-股权投资准备 Capital surplus - investment reserve k1e0kxn  
　　资本公积-拨款转入 Capital surplus - subsidiary jjN]*{s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation F*_g3K!!  
　　资本公积-其他 Capital surplus - others 9%^q?S/Rv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D(yU:^L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {*RyT.J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fI9 TzpV  
　　盈余公积-储备基金 Surplus reserve - reserve fund :P1 J>dcG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ikv@}^p 7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment dO =fbmK  
　　主营业务收入 Sales j"{|* _6E_  
　　主营业务成本 Cost of sales 'H+H 4(  
　　主营业务税金及附加 Sales tax >`R}ulz)  
　　营业费用 Operating expenses NokAP|<y  
　　管理费用 General and administrative expenses 2Z;wU]  
　　财务费用 Financial expenses :s`~m;Y9?  
　　投资收益 Investment income !ba /]A
/  
　　其他业务收入 Other operating income ,_ }  
　　营业外收入 Non-operating income =~}\g;K1Q  
　　补贴收入 Subsidy income 9%55R >s$  
　　其他业务支出 Other operating expenses 2+y<&[A8U  
　　营业外支出 Non-operating expenses q1Gc0{+)  
　　所得税 Income tax ca%s$' d  
　　直接人工成本差异(direct labor variance) M S$^m2  
　　直接材料成本差异(direct material variance) }S
pjB  
　　在产品计价(work-in-process costing) SIQ7oxS4  
　　联产品成本计算(joint products costing) 8,d<&3D  
　　生产成本汇总程序(accumulation process of procluction cost) *{5p/}p  
　　制造费用差异(manufacturing expenses variance) s ~c_9,JK  
　　实际成本与估计成本(actual cost and estimated cost) Y7g
^ ?6  
　　工资费用分配(salary costs allocation) kcGs2Y_*&  
　　成本曲线(cost curve) /UtCJMQ  
　　农业生产成本(agriculture production cost) o?%1^6&HE  
　　原始成本和重置成本(original cost and replacement cost) ^x8*]Sz#x  
　　工程施工成本 0~ !).f  
　　直接成本与间接成本(direct cost and indirect cost) "|ZC2Zu<  
　　可控成本(controllable cost) VUAW/  
　　制造费用分配(manufacturing expenses allocation) GvQKFgO6h  
　　理论成本与应用成本(theory cost and practice cost) =8:m:Y&|`G  
　　辅助生产成本分配(auxiliary production cost allocation) ?"-%>y@w  
　　期间,费用 GG@GjP<_  
　　成本控制程序(procedure of cost control) #D4gNQg@R  
　　成本记录(cost entry, cost recorder cost agenda) x$ z9:'U  
　　成本计算分批法(job costing method) 4& ]Sb}  
　　成本计算分步法 6%?bl{pN
n  
　　直接人工成本差异(direct labor variance) Awy-kou[C  
　　成本控制方法(cost control method)