[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 _<P~'IN+n  
　　股本 Share capital "K
$ y(} C  
　　已归还投资 Investment returned 4j h4XdH  
　　利润分配-其他转入 Profit appropriation - other transfer in ^"\.,
Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h| +(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O-K!Bv^ Q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +gsk}>"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund " yV)&4)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D:Y`{{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit | QI-gw  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L7&|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BlvNBB1^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SsF 5+=A  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4uUR2J  
　　期初未分配利润 Retained earnings, beginning of the year `L
<)9*  
　　资本公积-股本溢价 Capital surplus - share premium ;q&\>u:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  /,Sd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -?AaRwZ,  
　　资本公积-股权投资准备 Capital surplus - investment reserve e{x|d?)8  
　　资本公积-拨款转入 Capital surplus - subsidiary Bt^];DjH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DLrG-C33  
　　资本公积-其他 Capital surplus - others %1p4K)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5"JnJH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lZu
pn?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %C8fv|@:f  
　　盈余公积-储备基金 Surplus reserve - reserve fund TAu*lL(F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6uH1dsD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment SY}iU@xo  
　　主营业务收入 Sales Q,A`"e#:  
　　主营业务成本 Cost of sales +6* .lRA  
　　主营业务税金及附加 Sales tax 4';]fmf@[i  
　　营业费用 Operating expenses .W+ F<] r  
　　管理费用 General and administrative expenses "rA:;ntz  
　　财务费用 Financial expenses WxS=Aip'  
　　投资收益 Investment income K!9rH>`\  
　　其他业务收入 Other operating income y'k4>,`9e  
　　营业外收入 Non-operating income I({ 7a i  
　　补贴收入 Subsidy income ;,h*s,i  
　　其他业务支出 Other operating expenses _(\\>'1q!  
　　营业外支出 Non-operating expenses q[3b i!Q  
　　所得税 Income tax }PY? ZG  
　　直接人工成本差异(direct labor variance) K,IPVj
S  
　　直接材料成本差异(direct material variance) =`X;fz  
　　在产品计价(work-in-process costing) 1% )M-io  
　　联产品成本计算(joint products costing) uXNf)?MpA  
　　生产成本汇总程序(accumulation process of procluction cost) g/q$;cB  
　　制造费用差异(manufacturing expenses variance) cF[[_  
　　实际成本与估计成本(actual cost and estimated cost) Te#wU e-|  
　　工资费用分配(salary costs allocation) 5W!E.fz* T  
　　成本曲线(cost curve) 9e Dji,  
　　农业生产成本(agriculture production cost) Y4Z?`TL  
　　原始成本和重置成本(original cost and replacement cost) 'Sc3~lm(dH  
　　工程施工成本 9CWUhS   
　　直接成本与间接成本(direct cost and indirect cost) ma }Y\(38  
　　可控成本(controllable cost) j$]t`6gG  
　　制造费用分配(manufacturing expenses allocation) [21tT/  
　　理论成本与应用成本(theory cost and practice cost) ':!;6v|L  
　　辅助生产成本分配(auxiliary production cost allocation) J 6 S  
　　期间,费用 ^tuJM:  
　　成本控制程序(procedure of cost control) 7 9%${ajSI  
　　成本记录(cost entry, cost recorder cost agenda) =fHt|}.K  
　　成本计算分批法(job costing method) DZXv3gnX  
　　成本计算分步法 p
KMf#)qm  
　　直接人工成本差异(direct labor variance) DrltxI)  
　　成本控制方法(cost control method)