[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 O*rmD<L$  
　　股本 Share capital /:y2Up-  
　　已归还投资 Investment returned #$t}T@t>  
　　利润分配-其他转入 Profit appropriation - other transfer in lkg"'p{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fi&uB9hc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *vRI)
>wU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Jh\:X<q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EDHg'q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bR'mV-2'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit whY~=
lizn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NuD [-;N]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vm
~qk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fK'.wX9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <rB3[IJo  
　　期初未分配利润 Retained earnings, beginning of the year 2Io6s'  
　　资本公积-股本溢价 Capital surplus - share premium {xv?wenE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
sOl>5:D6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ak6MPuBB-  
　　资本公积-股权投资准备 Capital surplus - investment reserve ut$,?k!M  
　　资本公积-拨款转入 Capital surplus - subsidiary d@4rD}_Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qx2E-PDL;<  
　　资本公积-其他 Capital surplus - others `S\ zqF<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;P;"F21^>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KZF0rW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3
82*  
　　盈余公积-储备基金 Surplus reserve - reserve fund AfRW=&xdT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #v4L oNm  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment c~^CKgr~R9  
　　主营业务收入 Sales Ufdl|smt1  
　　主营业务成本 Cost of sales tlV &eN  
　　主营业务税金及附加 Sales tax ;8ET!&k*>E  
　　营业费用 Operating expenses .hX0c"f
]b  
　　管理费用 General and administrative expenses #ya\Jdx   
　　财务费用 Financial expenses ]cm6 |`pz  
　　投资收益 Investment income (*6m^  
　　其他业务收入 Other operating income 8K0X[-hs8  
　　营业外收入 Non-operating income sdJ%S*)5G$  
　　补贴收入 Subsidy income c~}={4M]  
　　其他业务支出 Other operating expenses qKdS7SoS  
　　营业外支出 Non-operating expenses !K3})& w  
　　所得税 Income tax S]&8St  
　　直接人工成本差异(direct labor variance) b!0DH[XKV  
　　直接材料成本差异(direct material variance) 9u,8q:I.?  
　　在产品计价(work-in-process costing) | h&<_9  
　　联产品成本计算(joint products costing) Q2/MnM  
　　生产成本汇总程序(accumulation process of procluction cost) ;gDMl57PQ.  
　　制造费用差异(manufacturing expenses variance) -<qxO  
　　实际成本与估计成本(actual cost and estimated cost) B<|VeU  
　　工资费用分配(salary costs allocation) e>l,(ql  
　　成本曲线(cost curve) Eh\ 1O(a(  
　　农业生产成本(agriculture production cost) {L@+(I  
　　原始成本和重置成本(original cost and replacement cost) mZ~qG5@/F  
　　工程施工成本 Ia629gi5s  
　　直接成本与间接成本(direct cost and indirect cost) UJz#QkAio  
　　可控成本(controllable cost) TUh&d5a9H  
　　制造费用分配(manufacturing expenses allocation) .'|mY$U~]  
　　理论成本与应用成本(theory cost and practice cost) 9W!8
gCs  
　　辅助生产成本分配(auxiliary production cost allocation) QsiJ%O Q  
　　期间,费用 EgTFwEj  
　　成本控制程序(procedure of cost control) "8N"Udu  
　　成本记录(cost entry, cost recorder cost agenda) ]3*P:$Rq  
　　成本计算分批法(job costing method) egm)a   
　　成本计算分步法 cjuZBFl  
　　直接人工成本差异(direct labor variance) 43zUN  
　　成本控制方法(cost control method)