[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 ,"
-Rf<q/  
　　股本 Share capital `D7C?M#j]  
　　已归还投资 Investment returned t5k!W7C  
　　利润分配-其他转入 Profit appropriation - other transfer in 5`/@N{e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }S-DB#6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I&9S;I$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _G Qz!YA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NMO-u3<6.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MjfFf} @  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit TjK{9A  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends GnXNCeE`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WnFG{S{s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ChryJRuwv5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 31+;]W=  
　　期初未分配利润 Retained earnings, beginning of the year -u!qrJ*Z  
　　资本公积-股本溢价 Capital surplus - share premium OIHz I2{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tqPx$s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .V9e=yW!*  
　　资本公积-股权投资准备 Capital surplus - investment reserve }H4=HDO  
　　资本公积-拨款转入 Capital surplus - subsidiary +!-~yf#RE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5M]z5}n/  
　　资本公积-其他 Capital surplus - others C.:=lo B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !%<
^K.wG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TfxwVPX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve XALI<ZY  
　　盈余公积-储备基金 Surplus reserve - reserve fund NY$uq+Z>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m^%|ZTrwN7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z{IUy  
　　主营业务收入 Sales BIaDY<j90  
　　主营业务成本 Cost of sales %,@vWmn  
　　主营业务税金及附加 Sales tax ?8dVH2W.  
　　营业费用 Operating expenses kpwt]]e*  
　　管理费用 General and administrative expenses #0I{.Wy]  
　　财务费用 Financial expenses @Fv=u   
　　投资收益 Investment income 6}~pq1IF{  
　　其他业务收入 Other operating income xieP "6  
　　营业外收入 Non-operating income ;P&y,:<m:  
　　补贴收入 Subsidy income _fFU#k:MU  
　　其他业务支出 Other operating expenses gV1[ 3dW  
　　营业外支出 Non-operating expenses :H6FPV78  
　　所得税 Income tax :vx$vZb  
　　直接人工成本差异(direct labor variance) Dq\ Jz~  
　　直接材料成本差异(direct material variance) 3T\l]? z  
　　在产品计价(work-in-process costing) wmNHT _  
　　联产品成本计算(joint products costing) X#xFFDzN  
　　生产成本汇总程序(accumulation process of procluction cost) \2[<XG(^  
　　制造费用差异(manufacturing expenses variance) P=N$qz
$U  
　　实际成本与估计成本(actual cost and estimated cost) ~Vh(6q.oT  
　　工资费用分配(salary costs allocation) (9\;A*CZ  
　　成本曲线(cost curve) TjWE_Bq]g  
　　农业生产成本(agriculture production cost) 4!62/df  
　　原始成本和重置成本(original cost and replacement cost) s6*ilq1  
　　工程施工成本 EO|:
FcW  
　　直接成本与间接成本(direct cost and indirect cost) 9CGNn+~YI  
　　可控成本(controllable cost) ubMOD<  
　　制造费用分配(manufacturing expenses allocation) %
Kh4m7  
　　理论成本与应用成本(theory cost and practice cost) qM4c]YIaSl  
　　辅助生产成本分配(auxiliary production cost allocation) psh^MX)Q  
　　期间,费用 @r(Z%j7  
　　成本控制程序(procedure of cost control) =-cwXo{Q.O  
　　成本记录(cost entry, cost recorder cost agenda) 4rK{-jvh>m  
　　成本计算分批法(job costing method) _i_Q?w`  
　　成本计算分步法 rj]F87"  
　　直接人工成本差异(direct labor variance) BC>=B@H 0  
　　成本控制方法(cost control method)