[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 cia4!-#  
　　股本 Share capital XK (y ?Y1  
　　已归还投资 Investment returned 3 G?^/nB  
　　利润分配-其他转入 Profit appropriation - other transfer in 2@ >04]
 
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [y73 xF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U3+{!}gn  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,Z;z}{.hq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Eg"DiI)7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a<%WFix  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit XB)e;R  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6}. B2f9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fn zj@_{|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -~A7o3k35  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6rEt!v #K[  
　　期初未分配利润 Retained earnings, beginning of the year K2TO,J3 E  
　　资本公积-股本溢价 Capital surplus - share premium x=yU }lsV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )""i"/Mn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FX"%  
　　资本公积-股权投资准备 Capital surplus - investment reserve /LM*nN$%  
　　资本公积-拨款转入 Capital surplus - subsidiary M#JOX/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2h V#3i  
　　资本公积-其他 Capital surplus - others 2,O-/A;tW*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sQ/7Mc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j=)Cyg3_%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jK#y7 E  
　　盈余公积-储备基金 Surplus reserve - reserve fund aC>r5b#:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund cve(p kl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a}a_&rf~Z  
　　主营业务收入 Sales J.:"yK""  
　　主营业务成本 Cost of sales D>,]EE-  
　　主营业务税金及附加 Sales tax |EaGKC(   
　　营业费用 Operating expenses !arcQ:T@G  
　　管理费用 General and administrative expenses $"T1W=;j9  
　　财务费用 Financial expenses C8cB Lsa[J  
　　投资收益 Investment income 6g!#"=ls;  
　　其他业务收入 Other operating income j4le../N  
　　营业外收入 Non-operating income ]DdD FLM  
　　补贴收入 Subsidy income @QtJ/("&WC  
　　其他业务支出 Other operating expenses h[3N/yP  
　　营业外支出 Non-operating expenses ?rWqFM:hb  
　　所得税 Income tax /`0*!sN*5  
　　直接人工成本差异(direct labor variance) E$/`7p8)  
　　直接材料成本差异(direct material variance) KO<fN,DR  
　　在产品计价(work-in-process costing)
C^Tc9  
　　联产品成本计算(joint products costing) kR6rf
_-[  
　　生产成本汇总程序(accumulation process of procluction cost) e%N\Pshgv  
　　制造费用差异(manufacturing expenses variance) JiP]FJ;  
　　实际成本与估计成本(actual cost and estimated cost) [9a0J):w{  
　　工资费用分配(salary costs allocation) pq*b"Jku1  
　　成本曲线(cost curve) N7%Jy?-+  
　　农业生产成本(agriculture production cost) ;=hl!CB  
　　原始成本和重置成本(original cost and replacement cost) p*W4^2(d  
　　工程施工成本 <8!mmOK1  
　　直接成本与间接成本(direct cost and indirect cost) KU3lAjzN  
　　可控成本(controllable cost) 79uL"N;  
　　制造费用分配(manufacturing expenses allocation) IoJkM-^H&)  
　　理论成本与应用成本(theory cost and practice cost) b ^ly  
　　辅助生产成本分配(auxiliary production cost allocation) R+gh 2 6e  
　　期间,费用 w@.E}%bwq  
　　成本控制程序(procedure of cost control) '/b,3:  
　　成本记录(cost entry, cost recorder cost agenda) XYWGX;.=  
　　成本计算分批法(job costing method) gnNMuqt  
　　成本计算分步法 6,uW{l8L  
　　直接人工成本差异(direct labor variance) u7fae$:&  
　　成本控制方法(cost control method)