[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 ldFK3+V  
　　股本 Share capital @-B)a Z  
　　已归还投资 Investment returned ]{sx#|_S  
　　利润分配-其他转入 Profit appropriation - other transfer in 47<f
g&T  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K+WbxovXU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YCMXF#1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (}!xO?NA(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'BUix!k0<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r1pj-   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }.ZT?p\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,#/%Fn%T  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VK)vb.:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +)
J;4B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @la/sd4`  
　　期初未分配利润 Retained earnings, beginning of the year -q&K9ZCl`  
　　资本公积-股本溢价 Capital surplus - share premium p"'knZG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3haR/YN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V= wWY*C  
　　资本公积-股权投资准备 Capital surplus - investment reserve {e35O(Y  
　　资本公积-拨款转入 Capital surplus - subsidiary Fq WW[Bgd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :}B=Bk/q  
　　资本公积-其他 Capital surplus - others Yee% <<S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W%&gvZre.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $V/Hr/0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xh5&J9pw   
　　盈余公积-储备基金 Surplus reserve - reserve fund *(+*tjcWa  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ":I@>t{H*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jV 'u *2&9  
　　主营业务收入 Sales :abpht  
　　主营业务成本 Cost of sales a62'\wF>D
 
　　主营业务税金及附加 Sales tax r*F^8_YMK  
　　营业费用 Operating expenses S' <X)  
　　管理费用 General and administrative expenses l b9O  
　　财务费用 Financial expenses H6.  
　　投资收益 Investment income O-3R#sZ0  
　　其他业务收入 Other operating income ,%^qzoZnT  
　　营业外收入 Non-operating income 5+Ld1nom  
　　补贴收入 Subsidy income r9 5hW  
　　其他业务支出 Other operating expenses t3l-]  
　　营业外支出 Non-operating expenses hJc^NU5  
　　所得税 Income tax cVYPPal  
　　直接人工成本差异(direct labor variance) y$,j'B:;4m  
　　直接材料成本差异(direct material variance) H~1o^ gU  
　　在产品计价(work-in-process costing) 7*MjQzg-P  
　　联产品成本计算(joint products costing) t&>eZ"  
　　生产成本汇总程序(accumulation process of procluction cost) 0Yo(pW,k  
　　制造费用差异(manufacturing expenses variance) 1m{c8Z.h/d  
　　实际成本与估计成本(actual cost and estimated cost) kJ_XG;8  
　　工资费用分配(salary costs allocation) I9ZJ"29  
　　成本曲线(cost curve) oC  }  
　　农业生产成本(agriculture production cost) -)pVgf  
　　原始成本和重置成本(original cost and replacement cost) uS|f|)U&  
　　工程施工成本 o4qB0h  
　　直接成本与间接成本(direct cost and indirect cost) S-7ryHH*0  
　　可控成本(controllable cost) c#L.I  
　　制造费用分配(manufacturing expenses allocation) 9O{b8=\}  
　　理论成本与应用成本(theory cost and practice cost) @xkI?vK6  
　　辅助生产成本分配(auxiliary production cost allocation) ?y|8bw<  
　　期间,费用
U|jip1\  
　　成本控制程序(procedure of cost control) E]&tgZO  
　　成本记录(cost entry, cost recorder cost agenda) (L 8V)1N  
　　成本计算分批法(job costing method) 8b|m66#|  
　　成本计算分步法 '-2|GX_ o  
　　直接人工成本差异(direct labor variance) +01bjM6F_1  
　　成本控制方法(cost control method)