[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 ~
o/e0  
　　股本 Share capital /I#SP/M&l  
　　已归还投资 Investment returned (XA]k%45  
　　利润分配-其他转入 Profit appropriation - other transfer in ~F]If\b  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gl6*bB=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
gY@$g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund SR1UO'.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1 j^FNg~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DO=zxdTI!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit S$fCO$bU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z}6H529[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 852Bh'u_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gcs8Gl2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <j89HtCz  
　　期初未分配利润 Retained earnings, beginning of the year L sMS`o6  
　　资本公积-股本溢价 Capital surplus - share premium r \]iw v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $zV[-d  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Dadl
CEZv  
　　资本公积-股权投资准备 Capital surplus - investment reserve K5q9u-7  
　　资本公积-拨款转入 Capital surplus - subsidiary -Z%B9ql'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `_&7-;)i*\  
　　资本公积-其他 Capital surplus - others ,`< [ej   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M&O .7B1}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ( }n,Ou[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HveOG$pT  
　　盈余公积-储备基金 Surplus reserve - reserve fund fDY#&EO: %  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;GxKPy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <P1sK/IZb  
　　主营业务收入 Sales G8oOFBQD  
　　主营业务成本 Cost of sales H23-%+*J  
　　主营业务税金及附加 Sales tax cw{[% 7  
　　营业费用 Operating expenses b]U%|bp  
　　管理费用 General and administrative expenses +3D3[.n  
　　财务费用 Financial expenses =h2zIcj  
　　投资收益 Investment income Doy7prKI8  
　　其他业务收入 Other operating income e|ngnkf(G  
　　营业外收入 Non-operating income JB= L\E}  
　　补贴收入 Subsidy income u($y<Q)=  
　　其他业务支出 Other operating expenses !j?2HlIK+  
　　营业外支出 Non-operating expenses ;M"JN:J8  
　　所得税 Income tax gaw
/3@  
　　直接人工成本差异(direct labor variance) d^W
EfH  
　　直接材料成本差异(direct material variance) "+V.Yue`R  
　　在产品计价(work-in-process costing) &iDX+*(  
　　联产品成本计算(joint products costing) J@c)SK%2h  
　　生产成本汇总程序(accumulation process of procluction cost) ']ussFaQ  
　　制造费用差异(manufacturing expenses variance) xTW$9>@\m  
　　实际成本与估计成本(actual cost and estimated cost)  Ju#t^P  
　　工资费用分配(salary costs allocation) $k|k5cP8x  
　　成本曲线(cost curve) (1(dL_?  
　　农业生产成本(agriculture production cost) =F5(k(Ds  
　　原始成本和重置成本(original cost and replacement cost) |};P"&  
　　工程施工成本 ^H1B 62_  
　　直接成本与间接成本(direct cost and indirect cost) 14p <0BG  
　　可控成本(controllable cost) ga~C?H,K  
　　制造费用分配(manufacturing expenses allocation) .W<yiB}^  
　　理论成本与应用成本(theory cost and practice cost) 4b B)t#  
　　辅助生产成本分配(auxiliary production cost allocation) u<l[S  
　　期间,费用 +AyrKs?h  
　　成本控制程序(procedure of cost control) +Q3i&"QB.  
　　成本记录(cost entry, cost recorder cost agenda) h$EH|9HAb  
　　成本计算分批法(job costing method) g9`z]qGWS:  
　　成本计算分步法 "-+5`!Y  
　　直接人工成本差异(direct labor variance) gZe(aGh  
　　成本控制方法(cost control method)