[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 1tr>D:c\  
　　股本 Share capital 2s4= %l  
　　已归还投资 Investment returned bK].qN  
　　利润分配-其他转入 Profit appropriation - other transfer in Z*TW;h0ZQ3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x@Y2jM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I|j
tpv}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hZ'oCRM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $HXB !$d  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =k*0O_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit b$ x"&&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends v\Wm[Ld  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z8j(SI;3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vW{cBy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d=#p w*w  
　　期初未分配利润 Retained earnings, beginning of the year @*uX[)  
　　资本公积-股本溢价 Capital surplus - share premium Ad,r(0a LZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9kF#*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  ft'iv  
　　资本公积-股权投资准备 Capital surplus - investment reserve BH-[q9pf  
　　资本公积-拨款转入 Capital surplus - subsidiary eTF8B<?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a`-hLX)~Z  
　　资本公积-其他 Capital surplus - others YDNqW P7s  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '<0q"juXE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {\aSEE/'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y\_S11{v  
　　盈余公积-储备基金 Surplus reserve - reserve fund "pZ3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z M+Hb_6f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -/-6Td1JY>  
　　主营业务收入 Sales .?
p}
:  
　　主营业务成本 Cost of sales [Kj:~~`T   
　　主营业务税金及附加 Sales tax reA8=>b/  
　　营业费用 Operating expenses [\b_+s)eN  
　　管理费用 General and administrative expenses K7hf m%`N  
　　财务费用 Financial expenses ;ULC|7rL  
　　投资收益 Investment income @:7gHRJ!  
　　其他业务收入 Other operating income 2*citB{  
　　营业外收入 Non-operating income <]'"e]  
　　补贴收入 Subsidy income +2zuIW.  
　　其他业务支出 Other operating expenses y@M}T{,/  
　　营业外支出 Non-operating expenses VDTY<= Q  
　　所得税 Income tax GVEWd/:X(  
　　直接人工成本差异(direct labor variance) gFT~\3jp=  
　　直接材料成本差异(direct material variance) A&P1M6Of  
　　在产品计价(work-in-process costing) ^-IsK#r.k  
　　联产品成本计算(joint products costing) &{ {DS  
　　生产成本汇总程序(accumulation process of procluction cost) ?nZ <?  
　　制造费用差异(manufacturing expenses variance) O^}v/}d  
　　实际成本与估计成本(actual cost and estimated cost) pIu H*4Vz  
　　工资费用分配(salary costs allocation) i$
L]X[  
　　成本曲线(cost curve) V./w06;0  
　　农业生产成本(agriculture production cost) kP)o=\|W{z  
　　原始成本和重置成本(original cost and replacement cost) Z) Xs;7  
　　工程施工成本 8'lhp2#h  
　　直接成本与间接成本(direct cost and indirect cost) , Ln   
　　可控成本(controllable cost) grQnV' q  
　　制造费用分配(manufacturing expenses allocation) "rGOw'!q>  
　　理论成本与应用成本(theory cost and practice cost) #Q3PzDfj  
　　辅助生产成本分配(auxiliary production cost allocation) eFSC^  
　　期间,费用 b|dCEmFt  
　　成本控制程序(procedure of cost control) =YGP%}_.p{  
　　成本记录(cost entry, cost recorder cost agenda) M%{?\)s  
　　成本计算分批法(job costing method) {TncqA  
　　成本计算分步法 {( OIu]:  
　　直接人工成本差异(direct labor variance) 9"aFS=><  
　　成本控制方法(cost control method)