[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 }j%5t ~Qa  
　　股本 Share capital TDh5lI
 
　　已归还投资 Investment returned e= AKD#  
　　利润分配-其他转入 Profit appropriation - other transfer in fex@,I&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3n _htgcv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @5FQX  
　　利润分配-提取储备基金 Profit appropriation - reserve fund A&VG~r$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *pq\MiD/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QV!up^Zso  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,F|f. 7;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (HVGlw'`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EwN}l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aOp\ 91  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h 0$iOE  
　　期初未分配利润 Retained earnings, beginning of the year $i&zex{\  
　　资本公积-股本溢价 Capital surplus - share premium p+eh%2Jm  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6Oq7#3]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~}P,.QQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve  Hka2  
　　资本公积-拨款转入 Capital surplus - subsidiary D~m*!w*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @]j1:PN-  
　　资本公积-其他 Capital surplus - others r@V!,k#S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &Jj<h: *  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @C$]//;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ac@VGT:9  
　　盈余公积-储备基金 Surplus reserve - reserve fund
c)J%`i$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,bi^P>X  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jd:6:Fm  
　　主营业务收入 Sales zPO9!?7|  
　　主营业务成本 Cost of sales TH;
hO).u  
　　主营业务税金及附加 Sales tax XSR 4iu  
　　营业费用 Operating expenses
];m_4  
　　管理费用 General and administrative expenses L0,'m
S  
　　财务费用 Financial expenses ]gOy(\B  
　　投资收益 Investment income >Tgv11[  
　　其他业务收入 Other operating income <)9y{J}s:  
　　营业外收入 Non-operating income 6Mf 0`K  
　　补贴收入 Subsidy income fC`&g~yK'  
　　其他业务支出 Other operating expenses 4x34u}l  
　　营业外支出 Non-operating expenses m0wDX*Qn  
　　所得税 Income tax 23PGq%R  
　　直接人工成本差异(direct labor variance) :TbgFQ86~  
　　直接材料成本差异(direct material variance) ~ljXzD93Z  
　　在产品计价(work-in-process costing) C+$#y2"z#n  
　　联产品成本计算(joint products costing) MtdG
>TzUn  
　　生产成本汇总程序(accumulation process of procluction cost) @"A4$`Xi3  
　　制造费用差异(manufacturing expenses variance) HJ"GnZp<  
　　实际成本与估计成本(actual cost and estimated cost) <~)P7~$d?p  
　　工资费用分配(salary costs allocation) u9e@a9c  
　　成本曲线(cost curve) @ Y+oiB~Y  
　　农业生产成本(agriculture production cost) 4( +PD&_J  
　　原始成本和重置成本(original cost and replacement cost) tQ)qCk07  
　　工程施工成本 ftb\0,-  
　　直接成本与间接成本(direct cost and indirect cost) B#A6v0Ta  
　　可控成本(controllable cost) 4?kcv59  
　　制造费用分配(manufacturing expenses allocation) oA 1yIp  
　　理论成本与应用成本(theory cost and practice cost) H_a[)DT  
　　辅助生产成本分配(auxiliary production cost allocation) Q ,g\  
　　期间,费用 h p1Bi  
　　成本控制程序(procedure of cost control) D.:Zx  
　　成本记录(cost entry, cost recorder cost agenda) d]9z@Pd
 
　　成本计算分批法(job costing method) oH@78D0A  
　　成本计算分步法 { 6il`>=C  
　　直接人工成本差异(direct labor variance) M`_0C38  
　　成本控制方法(cost control method)