[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 KcXpH]>!9  
　　股本 Share capital uGCp#>+  
　　已归还投资 Investment returned ^8K/xo-  
　　利润分配-其他转入 Profit appropriation - other transfer in <1@ (ioPH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iiNSDc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Eg8i _s~:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &ao(!/im  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *YvRNHP  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n29(!10Px  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #a,9B-X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9B/1*+ M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve js <Ww$zFW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M"wue*&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p2d\ZgWD=)  
　　期初未分配利润 Retained earnings, beginning of the year DDw''  
　　资本公积-股本溢价 Capital surplus - share premium Ty+I8e]{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Tbf:eVIG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QUOKThY?  
　　资本公积-股权投资准备 Capital surplus - investment reserve N 8t=@~]  
　　资本公积-拨款转入 Capital surplus - subsidiary %Kto.Xq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z'M`}3O  
　　资本公积-其他 Capital surplus - others -t3i^&fj8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JP'= UZ'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g}Qx`65:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `\b+[Ne
s  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3f&|h^\nD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /Ox)|)l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !ALZBB.r(  
　　主营业务收入 Sales va,~w(G  
　　主营业务成本 Cost of sales =2 jhII  
　　主营业务税金及附加 Sales tax ;pZ[|  
　　营业费用 Operating expenses j[e,?!8;  
　　管理费用 General and administrative expenses v?j!&d>  
　　财务费用 Financial expenses g>0vm2|  
　　投资收益 Investment income b{&FuvQg2  
　　其他业务收入 Other operating income }5bM1h#z  
　　营业外收入 Non-operating income V#^yX%  
　　补贴收入 Subsidy income Yx%bn?%;&  
　　其他业务支出 Other operating expenses OJ,m1{9$}  
　　营业外支出 Non-operating expenses |t6~%6^8  
　　所得税 Income tax r@$ w*%  
　　直接人工成本差异(direct labor variance) fL6e?\Pw  
　　直接材料成本差异(direct material variance) !7 _\P7M  
　　在产品计价(work-in-process costing) U[||~FW'  
　　联产品成本计算(joint products costing) QK <\kVZ8  
　　生产成本汇总程序(accumulation process of procluction cost) &drFQ|  
　　制造费用差异(manufacturing expenses variance) DW2>&|  
　　实际成本与估计成本(actual cost and estimated cost) 5D' bJ6PO  
　　工资费用分配(salary costs allocation) IXq(jhm8bL  
　　成本曲线(cost curve) Y25uU%6t_  
　　农业生产成本(agriculture production cost) u"+}I,'L  
　　原始成本和重置成本(original cost and replacement cost) bFGDgwe z  
　　工程施工成本 ];FtS>\x  
　　直接成本与间接成本(direct cost and indirect cost) e7k%6'@  
　　可控成本(controllable cost) I}.i@d'O  
　　制造费用分配(manufacturing expenses allocation) k-jahm4  
　　理论成本与应用成本(theory cost and practice cost) a5?8QAO~r  
　　辅助生产成本分配(auxiliary production cost allocation) >K)2NLW\xA  
　　期间,费用 Ly #_?\bn  
　　成本控制程序(procedure of cost control) jP =Hf=:$  
　　成本记录(cost entry, cost recorder cost agenda) E*CcV;  
　　成本计算分批法(job costing method) /QxlGfNZ  
　　成本计算分步法 I%;
Jpe  
　　直接人工成本差异(direct labor variance) ZYMw}]#((E  
　　成本控制方法(cost control method)