[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 y$7vJl.uS/  
　　股本 Share capital NEb M>1>^  
　　已归还投资 Investment returned BD(Y=g  
　　利润分配-其他转入 Profit appropriation - other transfer in g*& |Eq/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7\?
0d!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QxaW
x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CC<(V{Png  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c{X:0man  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hhU: nw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1'G&PX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wcI?.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z&VH7gi  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x #Um`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8o SNnT  
　　期初未分配利润 Retained earnings, beginning of the year & eqeQD6  
　　资本公积-股本溢价 Capital surplus - share premium C=6.~&(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |pA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;`f14Fb  
　　资本公积-股权投资准备 Capital surplus - investment reserve knsTy0]  
　　资本公积-拨款转入 Capital surplus - subsidiary WX9ABh&5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dpPu&m+  
　　资本公积-其他 Capital surplus - others \69h>h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G'M;]R9EP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nH= 8I~jp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'fGB#uBt  
　　盈余公积-储备基金 Surplus reserve - reserve fund "nzQ $E>?$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *@zh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \pVmSac,  
　　主营业务收入 Sales @3Lh/&  
　　主营业务成本 Cost of sales q|}%6ztv-  
　　主营业务税金及附加 Sales tax +=:*[JEK,U  
　　营业费用 Operating expenses ?E*;fDEC  
　　管理费用 General and administrative expenses 5S EyAhB  
　　财务费用 Financial expenses l 7XeZ} S  
　　投资收益 Investment income Sz_{#-  
　　其他业务收入 Other operating income t6+c"=P#  
　　营业外收入 Non-operating income :Q=
tGj\G  
　　补贴收入 Subsidy income k"z ~>  
　　其他业务支出 Other operating expenses |g@n'^]  
　　营业外支出 Non-operating expenses uSl&d  
　　所得税 Income tax I+VL~'VlS  
　　直接人工成本差异(direct labor variance) 6` 8H k;  
　　直接材料成本差异(direct material variance) VPh
0{(O^=  
　　在产品计价(work-in-process costing) djk?;^8  
　　联产品成本计算(joint products costing) ,DZoE~  
　　生产成本汇总程序(accumulation process of procluction cost) ?DwI >< W  
　　制造费用差异(manufacturing expenses variance) g"dq;H  
　　实际成本与估计成本(actual cost and estimated cost) JdK'~-L  
　　工资费用分配(salary costs allocation) Nf!g1D"U  
　　成本曲线(cost curve) \|gE=5!Am=  
　　农业生产成本(agriculture production cost) JoCZ{MhM  
　　原始成本和重置成本(original cost and replacement cost) ,Hzz:ce  
　　工程施工成本 &qjc+-r{l  
　　直接成本与间接成本(direct cost and indirect cost) l@irAtg4  
　　可控成本(controllable cost) l 10p'9n  
　　制造费用分配(manufacturing expenses allocation) sMn)[k vX  
　　理论成本与应用成本(theory cost and practice cost) !<8-juY  
　　辅助生产成本分配(auxiliary production cost allocation) Mxmo}tt  
　　期间,费用 v><c@a=[  
　　成本控制程序(procedure of cost control) R[#vFQ  
　　成本记录(cost entry, cost recorder cost agenda) 4!</JZX~$  
　　成本计算分批法(job costing method) +QZ}c@'r  
　　成本计算分步法 ^vHh*Ub  
　　直接人工成本差异(direct labor variance) T)Zef  
　　成本控制方法(cost control method)