[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 kYI(<oTY~  
　　股本 Share capital .j:.WnW  
　　已归还投资 Investment returned k8x&aH  
　　利润分配-其他转入 Profit appropriation - other transfer in U Qi^udGFD  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FVC2XxP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N[ Lz 0c?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o {XwLi  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ${I@YSU  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QGbD =c7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K9I,Q$&xX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends avxn}*:X.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fw:^Lyn9$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5|~r{w)9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hh/ -^G  
　　期初未分配利润 Retained earnings, beginning of the year e?? {&[  
　　资本公积-股本溢价 Capital surplus - share premium F~Z0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \9| ]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [b k&Nd[  
　　资本公积-股权投资准备 Capital surplus - investment reserve nnd-pf-  
　　资本公积-拨款转入 Capital surplus - subsidiary Q IMv9;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PkCeV]`w  
　　资本公积-其他 Capital surplus - others LA=>g/+i.X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NW4 s'roP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'j"N2NJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^;k _  
　　盈余公积-储备基金 Surplus reserve - reserve fund uVuToMCp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 
#Z=)=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment MVeQ5c(  
　　主营业务收入 Sales R !%m5Q?5  
　　主营业务成本 Cost of sales Am0.c0h
  
　　主营业务税金及附加 Sales tax d-N"mI-  
　　营业费用 Operating expenses 4 _U,-%/  
　　管理费用 General and administrative expenses }D
UDA%U  
　　财务费用 Financial expenses -g [*wN8  
　　投资收益 Investment income /o1)ZC$  
　　其他业务收入 Other operating income da?th  
　　营业外收入 Non-operating income CF}Nom)  
　　补贴收入 Subsidy income @6!y(e8"J]  
　　其他业务支出 Other operating expenses zIQc#F6\5  
　　营业外支出 Non-operating expenses mN'9|`>V>  
　　所得税 Income tax 0rm;)[SjF  
　　直接人工成本差异(direct labor variance) |phWK
^  
　　直接材料成本差异(direct material variance) qn"T? O  
　　在产品计价(work-in-process costing) *UL|{_)c
 
　　联产品成本计算(joint products costing) iUG /   
　　生产成本汇总程序(accumulation process of procluction cost) $W_o$'crW  
　　制造费用差异(manufacturing expenses variance) ma-Y'  
　　实际成本与估计成本(actual cost and estimated cost) ge {4;,0=  
　　工资费用分配(salary costs allocation) Ae_ E;
[mj  
　　成本曲线(cost curve) dzv,)X  
　　农业生产成本(agriculture production cost) \lbiz4^>  
　　原始成本和重置成本(original cost and replacement cost) K!: ,l  
　　工程施工成本 vK.4JOlRF  
　　直接成本与间接成本(direct cost and indirect cost) Ah>krE0t  
　　可控成本(controllable cost) +#I~#CV!  
　　制造费用分配(manufacturing expenses allocation) uF3p1by  
　　理论成本与应用成本(theory cost and practice cost) WJSHLy<a  
　　辅助生产成本分配(auxiliary production cost allocation) qp_ `Fj:  
　　期间,费用 (Nlm
4*{h  
　　成本控制程序(procedure of cost control) v3JIUdU=P  
　　成本记录(cost entry, cost recorder cost agenda) WmVw>.]@~  
　　成本计算分批法(job costing method) +$=Wms-z  
　　成本计算分步法 S5 nw  
　　直接人工成本差异(direct labor variance) a=B0ytNm  
　　成本控制方法(cost control method)