[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 QsyM[;\j:  
　　股本 Share capital UH#S |

o4  
　　已归还投资 Investment returned #=#bv`  
　　利润分配-其他转入 Profit appropriation - other transfer in tD> qHR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -+kTw06_C  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6k;>:[p
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]Ryg}DOQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D{^CJ :n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;TboS-Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $"fO/8Ex  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wc?YzXP+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f9^MLb6)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )npvy>C'(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z._%T$8aJv  
　　期初未分配利润 Retained earnings, beginning of the year !jRs5{n^Ol  
　　资本公积-股本溢价 Capital surplus - share premium \:E=B1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _vUId?9@+e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &"clBRVg  
　　资本公积-股权投资准备 Capital surplus - investment reserve ai;-_M+$  
　　资本公积-拨款转入 Capital surplus - subsidiary ;ApldoMi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $|7;(2k  
　　资本公积-其他 Capital surplus - others @Op7OF Y%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0">9n9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7mnZ,
gpb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6nW]Q^N}  
　　盈余公积-储备基金 Surplus reserve - reserve fund wSG!.Ejc7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VF g"AJf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x{1S!A^  
　　主营业务收入 Sales hlFvm$P`M  
　　主营业务成本 Cost of sales {r:5\  
　　主营业务税金及附加 Sales tax F,@uYMQs  
　　营业费用 Operating expenses bH.f4-.u>)  
　　管理费用 General and administrative expenses OD).kP}s^  
　　财务费用 Financial expenses $mn+  
　　投资收益 Investment income 7|X
.E  
　　其他业务收入 Other operating income TCK<IZKLqK  
　　营业外收入 Non-operating income T5>'q;jM  
　　补贴收入 Subsidy income !XT2'6nu  
　　其他业务支出 Other operating expenses (4C_Ft*~j  
　　营业外支出 Non-operating expenses 8 HL8)G6  
　　所得税 Income tax p s_o:*$l  
　　直接人工成本差异(direct labor variance) pW-aX)\DR  
　　直接材料成本差异(direct material variance) E*VOyH2[  
　　在产品计价(work-in-process costing) >!%+)  
　　联产品成本计算(joint products costing) X"S")BQ q  
　　生产成本汇总程序(accumulation process of procluction cost) i:
x<Vi  
　　制造费用差异(manufacturing expenses variance) 6<{SbE|G{  
　　实际成本与估计成本(actual cost and estimated cost) jKp79].  
　　工资费用分配(salary costs allocation) j9*5Kj  
　　成本曲线(cost curve) kD#hfYs)i  
　　农业生产成本(agriculture production cost) MR.c?P?0Q  
　　原始成本和重置成本(original cost and replacement cost) $8fJDN  
　　工程施工成本 (gb vInZ  
　　直接成本与间接成本(direct cost and indirect cost) 5KL??ao-  
　　可控成本(controllable cost) :F pt>g  
　　制造费用分配(manufacturing expenses allocation) 1.z]/cx<y  
　　理论成本与应用成本(theory cost and practice cost) NH!x6p]n  
　　辅助生产成本分配(auxiliary production cost allocation) 9
zlhJ7i  
　　期间,费用 7xCm"jgP  
　　成本控制程序(procedure of cost control) M`,`2I A  
　　成本记录(cost entry, cost recorder cost agenda) kNv/L$oG  
　　成本计算分批法(job costing method) !5K5;M_Ih"  
　　成本计算分步法 { 3K`yDF  
　　直接人工成本差异(direct labor variance) ? ;$f"Wl  
　　成本控制方法(cost control method)