[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 ^D
1gcI  
　　股本 Share capital #K`0b$
  
　　已归还投资 Investment returned NiFe#SLA  
　　利润分配-其他转入 Profit appropriation - other transfer in +J85Re `  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
0~EGrEt  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kdWUz(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !MrQ-B(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /k[8xb  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p>O/H1US;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o*artMkG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )+"5($~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +?
W4ac1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $bD`B'5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gkX7,J-0  
　　期初未分配利润 Retained earnings, beginning of the year P^# 4m  
　　资本公积-股本溢价 Capital surplus - share premium '=O1n H<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }OhSCH'o6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'Hzc"<2Y\  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^Vhl@  
　　资本公积-拨款转入 Capital surplus - subsidiary aNs8T`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MD*dq   
　　资本公积-其他 Capital surplus - others , O/IY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0WfnX>(C7R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a'`?kBK7`U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {=\Fc`74  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y+o\?|q-E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gov.; hy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |AacV  
　　主营业务收入 Sales TqL+^:cq  
　　主营业务成本 Cost of sales R8:5N3Fx  
　　主营业务税金及附加 Sales tax  VM:|I~gJ  
　　营业费用 Operating expenses g1?9ge1  
　　管理费用 General and administrative expenses Mo<q(_ZeRP  
　　财务费用 Financial expenses Be6+YM5Cl  
　　投资收益 Investment income $5/d?q-ts{  
　　其他业务收入 Other operating income r{t6Vv2J  
　　营业外收入 Non-operating income @tPr\F  
　　补贴收入 Subsidy income gwsIzYV  
　　其他业务支出 Other operating expenses ZjMnGRP  
　　营业外支出 Non-operating expenses x@QNMK.7  
　　所得税 Income tax w[\rS` J  
　　直接人工成本差异(direct labor variance) dWQB1Y*N  
　　直接材料成本差异(direct material variance) (5E09K$  
　　在产品计价(work-in-process costing) a$h^<D ^  
　　联产品成本计算(joint products costing) wPm  
　　生产成本汇总程序(accumulation process of procluction cost) ^iBIp
#  
　　制造费用差异(manufacturing expenses variance) "/RMIS K[;  
　　实际成本与估计成本(actual cost and estimated cost) AD^I1]2f  
　　工资费用分配(salary costs allocation) 'e' p`*  
　　成本曲线(cost curve) gC7Po  
　　农业生产成本(agriculture production cost) -|^)8  
　　原始成本和重置成本(original cost and replacement cost) b- e  
　　工程施工成本 Z\Ur F0  
　　直接成本与间接成本(direct cost and indirect cost) ;9WU
t,R  
　　可控成本(controllable cost) 0MroHFh9`  
　　制造费用分配(manufacturing expenses allocation) @&EIH,c  
　　理论成本与应用成本(theory cost and practice cost) |dbKK\ X9  
　　辅助生产成本分配(auxiliary production cost allocation) +
&S6se4  
　　期间,费用 [>r0 (x&.  
　　成本控制程序(procedure of cost control) 0ug&HEl_w  
　　成本记录(cost entry, cost recorder cost agenda) Z]R#F0"U  
　　成本计算分批法(job costing method) '2i !RT-  
　　成本计算分步法 ^r.CUhx)  
　　直接人工成本差异(direct labor variance) -aVC`  
　　成本控制方法(cost control method)