[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  8${n}}  
　　股本 Share capital g3$'G
hf  
　　已归还投资 Investment returned A O:F*%Q u  
　　利润分配-其他转入 Profit appropriation - other transfer in ^w^e~0 S  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =-si| 1Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @A1f#Ed<
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund !XtG6ON=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S $p>sItO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U80=
f2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YcobK#c  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0DicrnH8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zzf@U &x<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uy hh"[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M r)t>4  
　　期初未分配利润 Retained earnings, beginning of the year kg^0%-F  
　　资本公积-股本溢价 Capital surplus - share premium zo
?RFn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0*XsAz1,9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4^W!,@W  
　　资本公积-股权投资准备 Capital surplus - investment reserve -MTk9<qnT  
　　资本公积-拨款转入 Capital surplus - subsidiary >N|?>M*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation yI: ;+K  
　　资本公积-其他 Capital surplus - others @Y/&qpo$#W  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;|Mfq`s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,m#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B5z'Tq1  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1cK'B<5">]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \}jA1oy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5C!zEI)  
　　主营业务收入 Sales GmB&TDm  
　　主营业务成本 Cost of sales qk<jvha  
　　主营业务税金及附加 Sales tax K KB+o)*W  
　　营业费用 Operating expenses
=>;&M)+q  
　　管理费用 General and administrative expenses 9)oi_U.  
　　财务费用 Financial expenses +7gd1^|$e  
　　投资收益 Investment income _2jL]mB  
　　其他业务收入 Other operating income OE@[a  
　　营业外收入 Non-operating income %'iJVFF  
　　补贴收入 Subsidy income ,H{9`a#+:  
　　其他业务支出 Other operating expenses b{<?E };%  
　　营业外支出 Non-operating expenses 4Im>2)  
　　所得税 Income tax 9A"s7iJ)  
　　直接人工成本差异(direct labor variance) o.ZR5`.  
　　直接材料成本差异(direct material variance) n2K1X!E$  
　　在产品计价(work-in-process costing) ,\6Vb*G|E>  
　　联产品成本计算(joint products costing) -V}oFxk]q  
　　生产成本汇总程序(accumulation process of procluction cost) ^bv^&V&IB  
　　制造费用差异(manufacturing expenses variance) ~lo43$)^  
　　实际成本与估计成本(actual cost and estimated cost) j0e,>X8  
　　工资费用分配(salary costs allocation) fxd+0R;f  
　　成本曲线(cost curve) 3mHzOs\jU  
　　农业生产成本(agriculture production cost) >%tG[jb  
　　原始成本和重置成本(original cost and replacement cost) F}}!e.>c  
　　工程施工成本 g
=t`3X#d  
　　直接成本与间接成本(direct cost and indirect cost) lKsn6c,]  
　　可控成本(controllable cost) a$=~1@  
　　制造费用分配(manufacturing expenses allocation) 76tn`4NIP  
　　理论成本与应用成本(theory cost and practice cost) {U;yW)   
　　辅助生产成本分配(auxiliary production cost allocation) 6nL^"3@ S!  
　　期间,费用 8* A%k1+  
　　成本控制程序(procedure of cost control) "Pwa}{  
　　成本记录(cost entry, cost recorder cost agenda) $9`#p/V  
　　成本计算分批法(job costing method) C7C4 eW8  
　　成本计算分步法 Yj@Sy  
　　直接人工成本差异(direct labor variance) 9O 'j+?(`@  
　　成本控制方法(cost control method)