[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 Kfi A 7W  
　　股本 Share capital R#t~i&v/  
　　已归还投资 Investment returned {>:2 Ff]O:  
　　利润分配-其他转入 Profit appropriation - other transfer in 1_'ZbZv4h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5segzaI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .F]6uXd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zAH+{4lC+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2a
G<^3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OygYP  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ecb[m2z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends V3-LVgM%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U>>J_2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qIk6S6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6l=n&YO  
　　期初未分配利润 Retained earnings, beginning of the year mHP1
.Z`  
　　资本公积-股本溢价 Capital surplus - share premium 0YS*=J"7z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Yp Wu\oP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c/s'&gG33z  
　　资本公积-股权投资准备 Capital surplus - investment reserve b~|B(lL6Xm  
　　资本公积-拨款转入 Capital surplus - subsidiary f7`y*9^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m'S- h' a  
　　资本公积-其他 Capital surplus - others HdGy$m`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve []@Mk  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aoBM_#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve UkdQ#b1  
　　盈余公积-储备基金 Surplus reserve - reserve fund wxoBq{r;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
7SQu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pvtf_Qo^  
　　主营业务收入 Sales .
VI2V-Q  
　　主营业务成本 Cost of sales (<f[$ |%  
　　主营业务税金及附加 Sales tax 0I.7I#'3O  
　　营业费用 Operating expenses .8,lhcpY  
　　管理费用 General and administrative expenses m^ILcp!  
　　财务费用 Financial expenses 0]Li"Wb  
　　投资收益 Investment income <"t >!I  
　　其他业务收入 Other operating income g><sZqj8tt  
　　营业外收入 Non-operating income 6PTD%Rf\  
　　补贴收入 Subsidy income G~_dSa@g G  
　　其他业务支出 Other operating expenses _K9jj  
　　营业外支出 Non-operating expenses /g_}5s-Z  
　　所得税 Income tax R4o_zwWgPw  
　　直接人工成本差异(direct labor variance) 7~IAgjo,@  
　　直接材料成本差异(direct material variance) M]&9Kg3  
　　在产品计价(work-in-process costing) OaEOk57%de  
　　联产品成本计算(joint products costing) L.8-nTg"y  
　　生产成本汇总程序(accumulation process of procluction cost) s^6S
{XJ  
　　制造费用差异(manufacturing expenses variance) ON$u581 y  
　　实际成本与估计成本(actual cost and estimated cost) DukCXyB*l  
　　工资费用分配(salary costs allocation) FuD$jsEw  
　　成本曲线(cost curve) UE(%R1Py  
　　农业生产成本(agriculture production cost) $ ,R|$0B7  
　　原始成本和重置成本(original cost and replacement cost) ub-ZrC'  
　　工程施工成本 Pp}j=$&j\  
　　直接成本与间接成本(direct cost and indirect cost) Kj'uTEM  
　　可控成本(controllable cost) !7_Q_h',  
　　制造费用分配(manufacturing expenses allocation) {AB0 PM;-  
　　理论成本与应用成本(theory cost and practice cost) !#>{..}}3  
　　辅助生产成本分配(auxiliary production cost allocation) IQR?n}ce  
　　期间,费用 N!,@}s  
　　成本控制程序(procedure of cost control) _G`kj{J  
　　成本记录(cost entry, cost recorder cost agenda) ATwPfo8jx@  
　　成本计算分批法(job costing method) wp} PQw:  
　　成本计算分步法 .~Td/o7  
　　直接人工成本差异(direct labor variance) VPf=LSxJe  
　　成本控制方法(cost control method)