[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 H<YhO&D*u  
　　股本 Share capital 6
xfG`7Az  
　　已归还投资 Investment returned 9pY`_lxa>  
　　利润分配-其他转入 Profit appropriation - other transfer in ;_]Z3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U`25bb1Wj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i7
*cpNPO  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &i/QFO7y}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J|Af` HJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j4C{yk  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (=de#wh2]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )'pc1I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +xGz~~iNh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8r|5l~`8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z{#;my*X|  
　　期初未分配利润 Retained earnings, beginning of the year ]E8S`[Vn  
　　资本公积-股本溢价 Capital surplus - share premium Tw)"#Y!T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W{JNNf6G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d|~A>YZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve N3C 8%  
　　资本公积-拨款转入 Capital surplus - subsidiary Po+tk5}''5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z'9Mg]&>  
　　资本公积-其他 Capital surplus - others "@h 5 SF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aucQZD-_"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gJn_Z7MgJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0lyCk}c  
　　盈余公积-储备基金 Surplus reserve - reserve fund [+j39d.Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q^.\8zFf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +ISXyGu  
　　主营业务收入 Sales x>E**a?!L  
　　主营业务成本 Cost of sales ^mNPP:%iN  
　　主营业务税金及附加 Sales tax G0u3 *.  
　　营业费用 Operating expenses *`(/wE2v]  
　　管理费用 General and administrative expenses K% Gbl#  
　　财务费用 Financial expenses p]7Gj&a  
　　投资收益 Investment income 4Pm
+0=E
 
　　其他业务收入 Other operating income |H(Mmqgk  
　　营业外收入 Non-operating income |>Xw "]b;  
　　补贴收入 Subsidy income >Za66<:  
　　其他业务支出 Other operating expenses Rlq6I?S+  
　　营业外支出 Non-operating expenses $S|2'jc  
　　所得税 Income tax VB+sl2V<h  
　　直接人工成本差异(direct labor variance) rX8EXraO  
　　直接材料成本差异(direct material variance) =XT'D@q~W  
　　在产品计价(work-in-process costing) A{7N #-h_  
　　联产品成本计算(joint products costing) JMT?+/Qbu  
　　生产成本汇总程序(accumulation process of procluction cost) BhMHT:m  
　　制造费用差异(manufacturing expenses variance) a%wK[yVp  
　　实际成本与估计成本(actual cost and estimated cost) bnWKfz5  
　　工资费用分配(salary costs allocation) T21SuM  
　　成本曲线(cost curve) (\^)@Y  
　　农业生产成本(agriculture production cost) M~G1Z
B  
　　原始成本和重置成本(original cost and replacement cost) rL zYkZ  
　　工程施工成本 >v+ia%o  
　　直接成本与间接成本(direct cost and indirect cost) MKuy?mri~  
　　可控成本(controllable cost) 7 -(LWH  
　　制造费用分配(manufacturing expenses allocation) p2=Sbb  
　　理论成本与应用成本(theory cost and practice cost) aoZ`C3  
　　辅助生产成本分配(auxiliary production cost allocation) &<u pjb  
　　期间,费用 FZ)Y<r8|s  
　　成本控制程序(procedure of cost control) o6} +5  
　　成本记录(cost entry, cost recorder cost agenda) 10/N-=NG18  
　　成本计算分批法(job costing method) z"eh.&T  
　　成本计算分步法 ;,z^!bD  
　　直接人工成本差异(direct labor variance) p,?8 s%  
　　成本控制方法(cost control method)