[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 hrO9_B|#  
　　股本 Share capital BJ\81 R  
　　已归还投资 Investment returned ,`OQAJ)>  
　　利润分配-其他转入 Profit appropriation - other transfer in SSbx[<E3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "'GhE+>Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ._t1eb`m{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +Wgfxk'{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f& \Bs8la  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DajN1}]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I-1NZgv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fP6 .  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?R
If0;G  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e2K9CE.O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KK5_;<  
　　期初未分配利润 Retained earnings, beginning of the year Fa\jVFIQ  
　　资本公积-股本溢价 Capital surplus - share premium )FmIL(v u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @/ nGc9h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ml;` *;  
　　资本公积-股权投资准备 Capital surplus - investment reserve i~AReJxt7  
　　资本公积-拨款转入 Capital surplus - subsidiary 4*9t:D|}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation GKOl{och  
　　资本公积-其他 Capital surplus - others QSn18V>{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _<DOA:'v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qJf\,7m
i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mu-kvgO`L  
　　盈余公积-储备基金 Surplus reserve - reserve fund #U7pT! Fx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ww\ WuaY  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <3/_'/C  
　　主营业务收入 Sales )n1[#x^I  
　　主营业务成本 Cost of sales `u R`O9)e  
　　主营业务税金及附加 Sales tax aG]^8`~>'  
　　营业费用 Operating expenses uFb 9Ic]`  
　　管理费用 General and administrative expenses 5W&L cBB  
　　财务费用 Financial expenses >M!LC  
　　投资收益 Investment income >dJ~  
　　其他业务收入 Other operating income '*&dP"  
　　营业外收入 Non-operating income _h1eW9q  
　　补贴收入 Subsidy income "wg$ H1K  
　　其他业务支出 Other operating expenses +Mhk<A[s  
　　营业外支出 Non-operating expenses nT+ZSr  
　　所得税 Income tax P,a9B2  
　　直接人工成本差异(direct labor variance) E/wxX#]\  
　　直接材料成本差异(direct material variance) LH=^3Gw  
　　在产品计价(work-in-process costing) C^;8M
'8z0  
　　联产品成本计算(joint products costing) m[iQ7/  
　　生产成本汇总程序(accumulation process of procluction cost) =$L+J O  
　　制造费用差异(manufacturing expenses variance) $$W2{vr7+  
　　实际成本与估计成本(actual cost and estimated cost) '1xhP}'3)  
　　工资费用分配(salary costs allocation) I{WP:]"Yf  
　　成本曲线(cost curve) A>e-eD xi  
　　农业生产成本(agriculture production cost) rnQ_0d  
　　原始成本和重置成本(original cost and replacement cost) } XhL`%  
　　工程施工成本 dKC*QHU  
　　直接成本与间接成本(direct cost and indirect cost) @D=%J!!*  
　　可控成本(controllable cost) -*~ @?  
　　制造费用分配(manufacturing expenses allocation) 0!KYi_3  
　　理论成本与应用成本(theory cost and practice cost) I1l^0@J   
　　辅助生产成本分配(auxiliary production cost allocation) zxIP-QaA  
　　期间,费用 f-|zh#L  
　　成本控制程序(procedure of cost control) ]4V1]  
　　成本记录(cost entry, cost recorder cost agenda) V/#J>-os}W  
　　成本计算分批法(job costing method) b SgbvnJ  
　　成本计算分步法 k9<UDg_ Y  
　　直接人工成本差异(direct labor variance) 6&0G'PMf  
　　成本控制方法(cost control method)