[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 jYk&/@`Ly  
　　股本 Share capital j0oR)du  
　　已归还投资 Investment returned ?8'*,bK  
　　利润分配-其他转入 Profit appropriation - other transfer in 'uBu6G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .%xn&
3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q+[n91ey**  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M/b Sud?@%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]s<[D$ <,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o~`/_+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit JRB9rSN^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KVclhT<F  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hgPa
6Kd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !LNayk's>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HiZ*+T.B  
　　期初未分配利润 Retained earnings, beginning of the year h`^jyoF"(  
　　资本公积-股本溢价 Capital surplus - share premium b,7k)ND1F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EJMM9(DQ7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8A##\j)  
　　资本公积-股权投资准备 Capital surplus - investment reserve Te"io U?.  
　　资本公积-拨款转入 Capital surplus - subsidiary "\w 7q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rC5 p-B%  
　　资本公积-其他 Capital surplus - others ,E S0NA  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xi~?>f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (A9Fhun  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve | )K8N<n  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;U/&I3dzV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund */`ki;\A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =$'6(aDH  
　　主营业务收入 Sales "@V Y  
　　主营业务成本 Cost of sales &u$Q4  
　　主营业务税金及附加 Sales tax j#!IuH\]  
　　营业费用 Operating expenses ,Vc6Gwm  
　　管理费用 General and administrative expenses BC^ :=  
　　财务费用 Financial expenses M\uiq38  
　　投资收益 Investment income 6]K_m(F  
　　其他业务收入 Other operating income 'j#*6x
D  
　　营业外收入 Non-operating income ~Y^+M*  
　　补贴收入 Subsidy income Ni9/}bb  
　　其他业务支出 Other operating expenses <? q?Mn  
　　营业外支出 Non-operating expenses Cio 1E-4  
　　所得税 Income tax rB Q_iB_  
　　直接人工成本差异(direct labor variance) s}vAS~~2L3  
　　直接材料成本差异(direct material variance) .s?L^Z^  
　　在产品计价(work-in-process costing) _>&X\`D  
　　联产品成本计算(joint products costing) =W(Q34  
　　生产成本汇总程序(accumulation process of procluction cost) Acez'@z  
　　制造费用差异(manufacturing expenses variance) ha]VWt%}  
　　实际成本与估计成本(actual cost and estimated cost) f\|w'  
　　工资费用分配(salary costs allocation) o_izl
\  
　　成本曲线(cost curve) 03$mYS_?  
　　农业生产成本(agriculture production cost) `V}q-Zdy
 
　　原始成本和重置成本(original cost and replacement cost) f z'@_4hg  
　　工程施工成本 P7
8g/p T  
　　直接成本与间接成本(direct cost and indirect cost) (
nQ ^  
　　可控成本(controllable cost) W=~ ~5jFX  
　　制造费用分配(manufacturing expenses allocation) l!D}3jD  
　　理论成本与应用成本(theory cost and practice cost) >FeX<L  
　　辅助生产成本分配(auxiliary production cost allocation) 3#LlDC_WC  
　　期间,费用 wON!MhA;  
　　成本控制程序(procedure of cost control) Q*D;U[  
　　成本记录(cost entry, cost recorder cost agenda) Kg{+T`  
　　成本计算分批法(job costing method) (p"%O  
　　成本计算分步法 ROH|PKb7  
　　直接人工成本差异(direct labor variance) 'TTLo|@"-  
　　成本控制方法(cost control method)