[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 dT'}:2  
　　股本 Share capital J8S$YRZ_  
　　已归还投资 Investment returned -y!Dg6A  
　　利润分配-其他转入 Profit appropriation - other transfer in KDE yVYO:  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dj(&"P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3>VL>;75[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ek<B=F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K!CVS7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .Xp,|T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3Ed  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4_-&PZ,d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .B~yI3D`M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p35)K5V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1(Vv-bq$  
　　期初未分配利润 Retained earnings, beginning of the year MV$E_@pg  
　　资本公积-股本溢价 Capital surplus - share premium agwbjkU/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S\N l|U[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s:6K '*  
　　资本公积-股权投资准备 Capital surplus - investment reserve aMe&4Q  
　　资本公积-拨款转入 Capital surplus - subsidiary E va&/o?P|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation xSN;vrLHR  
　　资本公积-其他 Capital surplus - others _-RqkRI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f91]0B`C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 
Td|,3 n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }Y!V3s1bm  
　　盈余公积-储备基金 Surplus reserve - reserve fund Qc*p+ N+$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -S]ercar  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment d>F7i~W  
　　主营业务收入 Sales mr}o0@5av  
　　主营业务成本 Cost of sales b X38=.up  
　　主营业务税金及附加 Sales tax hJ8&OCR }  
　　营业费用 Operating expenses %_:L_VD@  
　　管理费用 General and administrative expenses gnN> Rl 5_  
　　财务费用 Financial expenses Y S7lB  
　　投资收益 Investment income ^jL)<y4`  
　　其他业务收入 Other operating income >b\|%=(x!*  
　　营业外收入 Non-operating income moFrNcso  
　　补贴收入 Subsidy income b~fl,(sZp  
　　其他业务支出 Other operating expenses }Jh.+k|_  
　　营业外支出 Non-operating expenses YC%xW*  
　　所得税 Income tax BDfMFH[1  
　　直接人工成本差异(direct labor variance) k8ILo)  
　　直接材料成本差异(direct material variance) ~N9k8eT  
　　在产品计价(work-in-process costing) Hz,Gn9:p  
　　联产品成本计算(joint products costing) >)Qq^?U  
　　生产成本汇总程序(accumulation process of procluction cost) 1d49&-N  
　　制造费用差异(manufacturing expenses variance) />Zfx.Aj6  
　　实际成本与估计成本(actual cost and estimated cost) dY$nw  
　　工资费用分配(salary costs allocation) _`=qc/-0  
　　成本曲线(cost curve) qdk!.A{  
　　农业生产成本(agriculture production cost) a+z >pV|  
　　原始成本和重置成本(original cost and replacement cost) gLt6u|0q  
　　工程施工成本 _s#J\!F  
　　直接成本与间接成本(direct cost and indirect cost) AUF[hzA  
　　可控成本(controllable cost) z<t2yh(DF  
　　制造费用分配(manufacturing expenses allocation) %9zpPrWF  
　　理论成本与应用成本(theory cost and practice cost) [r7Hcb  
　　辅助生产成本分配(auxiliary production cost allocation) Yqh-U%"'  
　　期间,费用 R $<{"b  
　　成本控制程序(procedure of cost control) uYs45 G  
　　成本记录(cost entry, cost recorder cost agenda) #"A`:bjG  
　　成本计算分批法(job costing method) BIMX2.S1o  
　　成本计算分步法 rJf{YUZe  
　　直接人工成本差异(direct labor variance) `Qb!W45  
　　成本控制方法(cost control method)