[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 !^&VZh
  
　　股本 Share capital =Y81h-  
　　已归还投资 Investment returned iiQ q112`  
　　利润分配-其他转入 Profit appropriation - other transfer in y: x<`E=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zWhj>Za  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
LXh}U>a9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '?| 1\j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,}&TZkN{-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9?MzIt  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]95VMyN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @fYVlHT%E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >5#}/G&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ht4O5yl"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ij;NM:|Sd  
　　期初未分配利润 Retained earnings, beginning of the year vQyY %  
　　资本公积-股本溢价 Capital surplus - share premium Qv5fK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N|$9v{ j_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ` P
QQU~^  
　　资本公积-股权投资准备 Capital surplus - investment reserve l= p_  
　　资本公积-拨款转入 Capital surplus - subsidiary @,GL&$Y:W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x<M::")5!V  
　　资本公积-其他 Capital surplus - others vhbHt_!u&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OPDT:e86Y=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !5(DU~S*@S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hdCd:6  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gmi?xGn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund lUB?eQuN_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment On}1&!{1]  
　　主营业务收入 Sales F`m}RL]g  
　　主营业务成本 Cost of sales Mq)]2>"v  
　　主营业务税金及附加 Sales tax j!>P7 8  
　　营业费用 Operating expenses W/bW=.d Jd  
　　管理费用 General and administrative expenses {%G9iOV.  
　　财务费用 Financial expenses _*6]4\;  
　　投资收益 Investment income OU/}cu  
　　其他业务收入 Other operating income O&BvWik  
　　营业外收入 Non-operating income '0+~]4&}q  
　　补贴收入 Subsidy income G9^`cTvv'8  
　　其他业务支出 Other operating expenses UjQz  
　　营业外支出 Non-operating expenses /]3[|  
　　所得税 Income tax /HLI9  
　　直接人工成本差异(direct labor variance) \hgd&H0UU  
　　直接材料成本差异(direct material variance) x C&IR*  
　　在产品计价(work-in-process costing) u6Gqg(7hw  
　　联产品成本计算(joint products costing) }W8A1-UF  
　　生产成本汇总程序(accumulation process of procluction cost) h;jO7+W  
　　制造费用差异(manufacturing expenses variance) cyJ{AS+  
　　实际成本与估计成本(actual cost and estimated cost) a%B&F|u  
　　工资费用分配(salary costs allocation) [oVM9Q  
　　成本曲线(cost curve) 1#6emMV.`  
　　农业生产成本(agriculture production cost) P.XT1)qo*  
　　原始成本和重置成本(original cost and replacement cost) uL^; i""  
　　工程施工成本 K< *6E@+i  
　　直接成本与间接成本(direct cost and indirect cost) 63Zu5b"O/  
　　可控成本(controllable cost) KhfADqji|  
　　制造费用分配(manufacturing expenses allocation) 7-K8u  
　　理论成本与应用成本(theory cost and practice cost) K 77iv  
　　辅助生产成本分配(auxiliary production cost allocation) z1Bi#
/i  
　　期间,费用 AE}cHBwZE  
　　成本控制程序(procedure of cost control) B1)Eo2i#  
　　成本记录(cost entry, cost recorder cost agenda) g=$U&Hgs  
　　成本计算分批法(job costing method) 1v]%FC`  
　　成本计算分步法 ;yomaAr  
　　直接人工成本差异(direct labor variance) y|ZL <L  
　　成本控制方法(cost control method)