[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 gsbr8zwG,  
　　股本 Share capital +})QTFV  
　　已归还投资 Investment returned 1'qXT{f/~  
　　利润分配-其他转入 Profit appropriation - other transfer in :)~l3:O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1.du#w  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A|\A|8=b  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f~NS{gL*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pi?/]}:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @3.Z>KONx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %JM $]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends EB}B75)x  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /oT~CB..  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YVMvT>/,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O>' }q/  
　　期初未分配利润 Retained earnings, beginning of the year uO]D=Z\S(  
　　资本公积-股本溢价 Capital surplus - share premium TcaW'&(K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
::>|[ND  
　　资本公积-接受现金捐赠 Capital surplus - cash donation tnJ7m8JmC  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8\rca:cF   
　　资本公积-拨款转入 Capital surplus - subsidiary ku5|cF*%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <=NnrZOF  
　　资本公积-其他 Capital surplus - others gD9C
A*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^3dc#5]Xf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yMNJHiE/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3Y)&[aj  
　　盈余公积-储备基金 Surplus reserve - reserve fund dHDtY$/_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \p(S4?I7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ni/s/^  
　　主营业务收入 Sales cb^IJA9}  
　　主营业务成本 Cost of sales 3+Lwtb}XPF  
　　主营业务税金及附加 Sales tax peVY2\1>R  
　　营业费用 Operating expenses ;0dH@
b  
　　管理费用 General and administrative expenses Ak?9a_f  
　　财务费用 Financial expenses Okci
L]  
　　投资收益 Investment income l ms^|?  
　　其他业务收入 Other operating income jlBsm'M<m  
　　营业外收入 Non-operating income @@D/&}#F  
　　补贴收入 Subsidy income ,7B7X)m{3  
　　其他业务支出 Other operating expenses ArtY;.cg%  
　　营业外支出 Non-operating expenses bo=H-d|  
　　所得税 Income tax X%YZQc9  
　　直接人工成本差异(direct labor variance) gX{j$]^6G8  
　　直接材料成本差异(direct material variance) xRWfZ3E #  
　　在产品计价(work-in-process costing) ;5/Se"Nd  
　　联产品成本计算(joint products costing) ]Ozz"4Z  
　　生产成本汇总程序(accumulation process of procluction cost) 0XA\Ag\`G  
　　制造费用差异(manufacturing expenses variance) B
bX$R`f  
　　实际成本与估计成本(actual cost and estimated cost) uU)t_W&-J  
　　工资费用分配(salary costs allocation) < 9]"p2  
　　成本曲线(cost curve) k{f1q>gd  
　　农业生产成本(agriculture production cost) lf(+]k30  
　　原始成本和重置成本(original cost and replacement cost) w ~+*Vd~U  
　　工程施工成本 0aY|:  
　　直接成本与间接成本(direct cost and indirect cost) U<=TAWZ@  
　　可控成本(controllable cost) ;l;jTb^l  
　　制造费用分配(manufacturing expenses allocation) &b@_ah+f  
　　理论成本与应用成本(theory cost and practice cost) s]m]b#1!r  
　　辅助生产成本分配(auxiliary production cost allocation) dcrvEc_/  
　　期间,费用 vE[d & b[  
　　成本控制程序(procedure of cost control) usc/DQ1  
　　成本记录(cost entry, cost recorder cost agenda) wf  ]Wm  
　　成本计算分批法(job costing method) ,O:4[M!$w  
　　成本计算分步法 z"<S$sDh  
　　直接人工成本差异(direct labor variance) YMw,C:a4  
　　成本控制方法(cost control method)