[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 AQ%B&Q(V1  
　　股本 Share capital :$6m S[@|  
　　已归还投资 Investment returned rEHlo[7^
 
　　利润分配-其他转入 Profit appropriation - other transfer in :o3>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 
[KQ#b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +Y?)?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bv^wE,+?o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mz7qC3Z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +D+v j|fn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h+rW%`B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7Pe<0K)s(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5GK> ~2c(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vh"wXu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ="p,~ivrz  
　　期初未分配利润 Retained earnings, beginning of the year shgZru  
　　资本公积-股本溢价 Capital surplus - share premium t:x"]K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YsO3( HS  
　　资本公积-接受现金捐赠 Capital surplus - cash donation bL`>#M_^  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2P/ Sq  
　　资本公积-拨款转入 Capital surplus - subsidiary DD5cUlOSu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 63E)RR_Lh  
　　资本公积-其他 Capital surplus - others FMX^k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s"UUo|hM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pm7lP5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve buldA5*!o  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0fGt7 "Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \G0YLV~>P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Spu> ac  
　　主营业务收入 Sales W7W(jMH  
　　主营业务成本 Cost of sales w=_q<1a  
　　主营业务税金及附加 Sales tax kyi"U A82  
　　营业费用 Operating expenses *Sg6VGP  
　　管理费用 General and administrative expenses /HH_Zi0?N|  
　　财务费用 Financial expenses ;il+C!6zpf  
　　投资收益 Investment income :}UjX|D  
　　其他业务收入 Other operating income b
*(,W  
　　营业外收入 Non-operating income =pZ$oTR  
　　补贴收入 Subsidy income ?8qN8rk^+  
　　其他业务支出 Other operating expenses w5 #;Lm  
　　营业外支出 Non-operating expenses C{:U<q  
　　所得税 Income tax llN/  
　　直接人工成本差异(direct labor variance) EfB.K}b^  
　　直接材料成本差异(direct material variance) C);3GPp  
　　在产品计价(work-in-process costing) z}Lf]w?  
　　联产品成本计算(joint products costing) An_3DrUFV_  
　　生产成本汇总程序(accumulation process of procluction cost) xS4?M<|L63  
　　制造费用差异(manufacturing expenses variance) 4T6: C?V  
　　实际成本与估计成本(actual cost and estimated cost) 75pn1*"gQ  
　　工资费用分配(salary costs allocation) % *ng *  
　　成本曲线(cost curve) 7g5Pc_  
　　农业生产成本(agriculture production cost) 7z_ZD0PxPc  
　　原始成本和重置成本(original cost and replacement cost) ;VzdlCZ@  
　　工程施工成本 Q\
W)}  
　　直接成本与间接成本(direct cost and indirect cost) ^RE[5h6^q  
　　可控成本(controllable cost) 4k9$' k  
　　制造费用分配(manufacturing expenses allocation) e(?1`1  
　　理论成本与应用成本(theory cost and practice cost)  9mW   
　　辅助生产成本分配(auxiliary production cost allocation) Py?e+[cN  
　　期间,费用 `,O"^zR)z  
　　成本控制程序(procedure of cost control) Ey.%: O-Dv  
　　成本记录(cost entry, cost recorder cost agenda) qpQiMiB#g'  
　　成本计算分批法(job costing method) Q;ZV`D/FA  
　　成本计算分步法 B8unF=u  
　　直接人工成本差异(direct labor variance) g[' 7$  
　　成本控制方法(cost control method)