[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 }79jyS- e  
　　股本 Share capital oPni4^g i  
　　已归还投资 Investment returned gt(p%~  
　　利润分配-其他转入 Profit appropriation - other transfer in + L.D3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _E'}8.#{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y~{<Hs  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U!uJ)mm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund esBv,b?*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !u
IY,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Xa#.GrH6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N"G\
H<n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4u%AZ<-C}m  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4 ?PB Fbd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rEC  
　　期初未分配利润 Retained earnings, beginning of the year js Z"T  
　　资本公积-股本溢价 Capital surplus - share premium ,]:<l  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \#) YS  
　　资本公积-接受现金捐赠 Capital surplus - cash donation D]}~`SO  
　　资本公积-股权投资准备 Capital surplus - investment reserve \<T7EV.  
　　资本公积-拨款转入 Capital surplus - subsidiary \#J q%nd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S(xs;tZ  
　　资本公积-其他 Capital surplus - others Z8Y&
#cB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve phf{b+'#X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pL;e(lM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~1}fL 1~5  
　　盈余公积-储备基金 Surplus reserve - reserve fund c_+fA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^9LoxU-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6Y,&q|K  
　　主营业务收入 Sales hHVAN3e  
　　主营业务成本 Cost of sales wL3RcXW``e  
　　主营业务税金及附加 Sales tax &g23tT#P?  
　　营业费用 Operating expenses z;?jKE p  
　　管理费用 General and administrative expenses X@tA+   
　　财务费用 Financial expenses G<<;a  
　　投资收益 Investment income .JB1#&B+  
　　其他业务收入 Other operating income Ij.mLO]  
　　营业外收入 Non-operating income \ctzv``/n  
　　补贴收入 Subsidy income :{Z%dD  
　　其他业务支出 Other operating expenses HpIi-Es7C  
　　营业外支出 Non-operating expenses F02TM#Zi  
　　所得税 Income tax Vq`/]&  
　　直接人工成本差异(direct labor variance) j?
] +~  
　　直接材料成本差异(direct material variance) 0n`Temb/  
　　在产品计价(work-in-process costing) e],(d7Jo  
　　联产品成本计算(joint products costing) j#P4&  
　　生产成本汇总程序(accumulation process of procluction cost) W% Lrp{  
　　制造费用差异(manufacturing expenses variance) ~Y*.cGA  
　　实际成本与估计成本(actual cost and estimated cost) 047PlS  
　　工资费用分配(salary costs allocation) @jMo/kO/A  
　　成本曲线(cost curve) Pp69|lxV=k  
　　农业生产成本(agriculture production cost) LK*9`dzv=G  
　　原始成本和重置成本(original cost and replacement cost) ^mFsrw  
　　工程施工成本 bf2n%-&9g  
　　直接成本与间接成本(direct cost and indirect cost) Ax~ i`  
　　可控成本(controllable cost) _eBNbO_J  
　　制造费用分配(manufacturing expenses allocation) .6 0yQ[aE  
　　理论成本与应用成本(theory cost and practice cost) z2,NWmP|w  
　　辅助生产成本分配(auxiliary production cost allocation) MMET^SO  
　　期间,费用 DO*6gzW  
　　成本控制程序(procedure of cost control) 2~g-k3  
　　成本记录(cost entry, cost recorder cost agenda) l-IA Q!d  
　　成本计算分批法(job costing method) }rVLWt
 
　　成本计算分步法 toG- Dz&  
　　直接人工成本差异(direct labor variance) \o,et9zDJ3  
　　成本控制方法(cost control method)