[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 .A Dik}o  
　　股本 Share capital <eh<4_<qF  
　　已归还投资 Investment returned gcA,u)z}R  
　　利润分配-其他转入 Profit appropriation - other transfer in yC:C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {3* Ne /  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I&J>   
　　利润分配-提取储备基金 Profit appropriation - reserve fund _'mK=`>u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W9rmAQjn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,k9x I<i  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Z~3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s~NJ y'Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $=9g,39
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Im!fZg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t"$# KP<  
　　期初未分配利润 Retained earnings, beginning of the year 6no&2a|D  
　　资本公积-股本溢价 Capital surplus - share premium f q&(&(|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X()yhe_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6n?0MMtR  
　　资本公积-股权投资准备 Capital surplus - investment reserve Vr7L9%/wg  
　　资本公积-拨款转入 Capital surplus - subsidiary )i^S:2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [9C{\t  
　　资本公积-其他 Capital surplus - others +zg3/C4 S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0: N
w8J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5v[2R.eT-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O +u?Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund p_B5fm7#6W  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S*NeS#!v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7
PbwCRg  
　　主营业务收入 Sales W_L;^5Y;m  
　　主营业务成本 Cost of sales 'j9x(T1M1  
　　主营业务税金及附加 Sales tax r'<!wp@  
　　营业费用 Operating expenses E#~J"9k98  
　　管理费用 General and administrative expenses Ez+8B|0P  
　　财务费用 Financial expenses j" 5 +"j  
　　投资收益 Investment income O%1uBc  
　　其他业务收入 Other operating income Tl L,dPM  
　　营业外收入 Non-operating income $}t;c62  
　　补贴收入 Subsidy income BC)1FxsGf  
　　其他业务支出 Other operating expenses pG^>y0  
　　营业外支出 Non-operating expenses >x*ef]aS  
　　所得税 Income tax =eQ'^3a  
　　直接人工成本差异(direct labor variance)
YJF|J2u  
　　直接材料成本差异(direct material variance) f~?kx41dq  
　　在产品计价(work-in-process costing) >ra)4huZ  
　　联产品成本计算(joint products costing) qK)T#sh  
　　生产成本汇总程序(accumulation process of procluction cost)
f<;eNN  
　　制造费用差异(manufacturing expenses variance) he|.Ow  
　　实际成本与估计成本(actual cost and estimated cost) Hyb_>n  
　　工资费用分配(salary costs allocation) KjK-#F,@  
　　成本曲线(cost curve) X- j@#Qb  
　　农业生产成本(agriculture production cost) gLwrYG7@  
　　原始成本和重置成本(original cost and replacement cost)  IOY<'t+  
　　工程施工成本 h,ipQ>  
　　直接成本与间接成本(direct cost and indirect cost) wln"g,ct  
　　可控成本(controllable cost)  ^+wA,r.  
　　制造费用分配(manufacturing expenses allocation) r<[G~n  
　　理论成本与应用成本(theory cost and practice cost) BUUc9&f3o  
　　辅助生产成本分配(auxiliary production cost allocation) moCR64n  
　　期间,费用 -VvN1G6.x?  
　　成本控制程序(procedure of cost control) `h~-  
　　成本记录(cost entry, cost recorder cost agenda) 0D/7X9xg9+  
　　成本计算分批法(job costing method) a(AYY<g  
　　成本计算分步法 AEd9H
+I  
　　直接人工成本差异(direct labor variance) pHKc9VC  
　　成本控制方法(cost control method)