[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 )HX(-"c  
　　股本 Share capital IA`Lp3Z  
　　已归还投资 Investment returned |=V~CQ]  
　　利润分配-其他转入 Profit appropriation - other transfer in + /" \.wYv  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve g0-rQ
A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b"B:DDw00  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zw iS%-F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~m v5{C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /Ba/gq0j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1y,/| Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends x+DecO2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O]Y
z7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ynp#3r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7 y$a=+D i  
　　期初未分配利润 Retained earnings, beginning of the year iO2jT+i  
　　资本公积-股本溢价 Capital surplus - share premium ,R-aO= %  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n9-WZsc1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JU)k+:\a  
　　资本公积-股权投资准备 Capital surplus - investment reserve o8NRu7@?  
　　资本公积-拨款转入 Capital surplus - subsidiary -zI9E!24  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation io@f5E+?  
　　资本公积-其他 Capital surplus - others o^r\7g6\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a|4Q6Ycu  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \0&F'V  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i?7?I  
　　盈余公积-储备基金 Surplus reserve - reserve fund < ;Tr   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ds#BfP7a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F07X9s44E  
　　主营业务收入 Sales aK7}}  
　　主营业务成本 Cost of sales {-%8RSK=<  
　　主营业务税金及附加 Sales tax <y&&{*KW8m  
　　营业费用 Operating expenses T)', }=  
　　管理费用 General and administrative expenses BfD&e`KI  
　　财务费用 Financial expenses JV_VM{w{K  
　　投资收益 Investment income ydAiH*>  
　　其他业务收入 Other operating income (L(n%  
　　营业外收入 Non-operating income ''3I0X*!  
　　补贴收入 Subsidy income mkl^2V13~  
　　其他业务支出 Other operating expenses l[rK)PM  
　　营业外支出 Non-operating expenses &So1;RR,_M  
　　所得税 Income tax gYe6(l7m  
　　直接人工成本差异(direct labor variance) 3xiDt?&H  
　　直接材料成本差异(direct material variance) T k@~w  
　　在产品计价(work-in-process costing) vo%"(!  
　　联产品成本计算(joint products costing) S5
d  
　　生产成本汇总程序(accumulation process of procluction cost) "\=Phqw   
　　制造费用差异(manufacturing expenses variance) ?Ygd|a5  
　　实际成本与估计成本(actual cost and estimated cost) w4M;e;8m[U  
　　工资费用分配(salary costs allocation) PC|ul{[*}  
　　成本曲线(cost curve) Y*S:/b~y  
　　农业生产成本(agriculture production cost) q'TIN{\.{  
　　原始成本和重置成本(original cost and replacement cost) C\B4Uu6q  
　　工程施工成本 / :6|)AW.{  
　　直接成本与间接成本(direct cost and indirect cost) \O\q1 s~  
　　可控成本(controllable cost) b};o:  
　　制造费用分配(manufacturing expenses allocation) NRgVNE  
　　理论成本与应用成本(theory cost and practice cost) <fV][W  
　　辅助生产成本分配(auxiliary production cost allocation) J0oeCb  
　　期间,费用 _uX
b>V*8  
　　成本控制程序(procedure of cost control) e`OQ6|.k8  
　　成本记录(cost entry, cost recorder cost agenda) ;mvVo-r*q  
　　成本计算分批法(job costing method) iq[IZdza  
　　成本计算分步法 5;,h8vW  
　　直接人工成本差异(direct labor variance) w~ON 861  
　　成本控制方法(cost control method)