[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 ?Mfw]z"\C)  
　　股本 Share capital /qw.p#  
　　已归还投资 Investment returned f
%hEnZv  
　　利润分配-其他转入 Profit appropriation - other transfer in Z3!`J&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }(u ol  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve > Nr#O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5@W j>:w  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xn ;AZu^'R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kU`r)=1"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit RG`1en  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends v &+R^iLE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bZV
/l4TU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #.[k=dj   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
>LuYHr  
　　期初未分配利润 Retained earnings, beginning of the year E_LN]v  
　　资本公积-股本溢价 Capital surplus - share premium {(}By/_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &kw@,];4Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k VQ\1!  
　　资本公积-股权投资准备 Capital surplus - investment reserve Aiea\jBv  
　　资本公积-拨款转入 Capital surplus - subsidiary L /^I*p,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation HpnWoDM  
　　资本公积-其他 Capital surplus - others Xha..r  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vr ^qWn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a.6(K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v.5+7,4  
　　盈余公积-储备基金 Surplus reserve - reserve fund J$v?T$LVw  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H>@+om  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |^H5^k "Bv  
　　主营业务收入 Sales g=o4Q< #^y  
　　主营业务成本 Cost of sales pD+k*  
　　主营业务税金及附加 Sales tax Q NVa?'0"Y  
　　营业费用 Operating expenses Sa5G.^
XI  
　　管理费用 General and administrative expenses @\I#^X5lv  
　　财务费用 Financial expenses 8Q+36!  
　　投资收益 Investment income POR\e|hRT]  
　　其他业务收入 Other operating income */DO ex"y  
　　营业外收入 Non-operating income gPc=2  
　　补贴收入 Subsidy income :eLVC7'  
　　其他业务支出 Other operating expenses &jr3B;g!C  
　　营业外支出 Non-operating expenses %u5]>]M+  
　　所得税 Income tax iG?[<1~  
　　直接人工成本差异(direct labor variance) sn>~O4"  
　　直接材料成本差异(direct material variance) 01o4Th m  
　　在产品计价(work-in-process costing) {FTqu.  
　　联产品成本计算(joint products costing) >@AB<$A  
　　生产成本汇总程序(accumulation process of procluction cost) B?o7e<l[  
　　制造费用差异(manufacturing expenses variance) PnG
-h~Y3N  
　　实际成本与估计成本(actual cost and estimated cost) 61 ~upQaR  
　　工资费用分配(salary costs allocation) }4S6Xe  
　　成本曲线(cost curve) n?K  
　　农业生产成本(agriculture production cost) y18Y:)DkL  
　　原始成本和重置成本(original cost and replacement cost) tFl"n;~T  
　　工程施工成本 ;ovP$ vl>  
　　直接成本与间接成本(direct cost and indirect cost) 7T'B6`-Ox  
　　可控成本(controllable cost) *4_Bd=5(U  
　　制造费用分配(manufacturing expenses allocation) 7vj2 `+r.  
　　理论成本与应用成本(theory cost and practice cost) 9Lfv^V0  
　　辅助生产成本分配(auxiliary production cost allocation) e(8Ba X_  
　　期间,费用 Ld-_,-n  
　　成本控制程序(procedure of cost control) ]jRfH(i  
　　成本记录(cost entry, cost recorder cost agenda) pFz`}?c0  
　　成本计算分批法(job costing method) <_KIK  
　　成本计算分步法 ji,kkipY?w  
　　直接人工成本差异(direct labor variance) HLHz2-lI  
　　成本控制方法(cost control method)