[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 Io n~  
　　股本 Share capital X(@uwX$m  
　　已归还投资 Investment returned Dnw|%6Y  
　　利润分配-其他转入 Profit appropriation - other transfer in 7B7&9<gc  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i
Em ?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;=4Xz\2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lk3=4|?zsE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T 2F6)e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >yB(l
KV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )Ry<a$Q3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -F@L}|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "ZrOrdlg+A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cl@
g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `d\r;cE%lm  
　　期初未分配利润 Retained earnings, beginning of the year k*?I>%^6#T  
　　资本公积-股本溢价 Capital surplus - share premium - +>1r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :|+Qe e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "4o=,$E=  
　　资本公积-股权投资准备 Capital surplus - investment reserve */^QH@P  
　　资本公积-拨款转入 Capital surplus - subsidiary aNxAZMg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `=UWqb(K_  
　　资本公积-其他 Capital surplus - others rx0~`cVV:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ? *>]")[>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bq>_qpr  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rV6/Tdy  
　　盈余公积-储备基金 Surplus reserve - reserve fund UC HZ2&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;G\8jP'   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rG}\Zjn{  
　　主营业务收入 Sales TX=yPq  
　　主营业务成本 Cost of sales n/~A`%E@  
　　主营业务税金及附加 Sales tax EV pi^>M  
　　营业费用 Operating expenses 6$\jAd |  
　　管理费用 General and administrative expenses \xv;sl$f  
　　财务费用 Financial expenses ?W>qUr
Z  
　　投资收益 Investment income w[tmCn
+  
　　其他业务收入 Other operating income 8[vc?+>&  
　　营业外收入 Non-operating income 3ZEB  
　　补贴收入 Subsidy income +{ <#(}  
　　其他业务支出 Other operating expenses Dre2
J<QL  
　　营业外支出 Non-operating expenses 6;'dUG vH  
　　所得税 Income tax ~6YMD  
　　直接人工成本差异(direct labor variance) bKg8rK u  
　　直接材料成本差异(direct material variance) JN+_|`  
　　在产品计价(work-in-process costing) _g%TSumvq<  
　　联产品成本计算(joint products costing) ;oZ)Wt  
　　生产成本汇总程序(accumulation process of procluction cost) yAL[[  
　　制造费用差异(manufacturing expenses variance) i4Lc$20?d  
　　实际成本与估计成本(actual cost and estimated cost) SZaS;hhhHu  
　　工资费用分配(salary costs allocation) a =cvCf  
　　成本曲线(cost curve) ~5FW[_  
　　农业生产成本(agriculture production cost) `F<jLU^3  
　　原始成本和重置成本(original cost and replacement cost) ;OqB5qd  
　　工程施工成本 &xRo^iV?  
　　直接成本与间接成本(direct cost and indirect cost) ;X*cCb`h  
　　可控成本(controllable cost) wO?{?+I`q  
　　制造费用分配(manufacturing expenses allocation) (e(:P~Ry  
　　理论成本与应用成本(theory cost and practice cost) <sK4#!K  
　　辅助生产成本分配(auxiliary production cost allocation) q9Y9w(  
　　期间,费用 _XCOSomL`  
　　成本控制程序(procedure of cost control) q$I:`&  
　　成本记录(cost entry, cost recorder cost agenda) Z}$TKO*u  
　　成本计算分批法(job costing method) ]vwW]O7
  
　　成本计算分步法 n]E?3UGD@W  
　　直接人工成本差异(direct labor variance) MxT-1&XL  
　　成本控制方法(cost control method)