[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 #f~#38_  
　　股本 Share capital F\&R nDJ  
　　已归还投资 Investment returned UMw1&"0:  
　　利润分配-其他转入 Profit appropriation - other transfer in i%0Ml:Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h4S,(*V$!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q!9SANTx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H
c4]2pf  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ah28D!Gor  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Je+z\eT!5<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2bfKD'!aH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \ M8;CN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $ T. c>13  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Yyb y 1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ' Ky5|4  
　　期初未分配利润 Retained earnings, beginning of the year F\Ex$:%~  
　　资本公积-股本溢价 Capital surplus - share premium =x9zy]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <`b)56v:+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4 r5?C;g  
　　资本公积-股权投资准备 Capital surplus - investment reserve M"#xjP.  
　　资本公积-拨款转入 Capital surplus - subsidiary S=ebht=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a}+|2k_  
　　资本公积-其他 Capital surplus - others +EJIYvkFm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '$PiyM|V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AY{caM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sV'(y>PP%  
　　盈余公积-储备基金 Surplus reserve - reserve fund @%fNB,H`
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |28z4
.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vz*QzVk1  
　　主营业务收入 Sales @]t}bF]  
　　主营业务成本 Cost of sales )&<BQIv9/  
　　主营业务税金及附加 Sales tax ] 4yWcnf  
　　营业费用 Operating expenses m49 GCo k+  
　　管理费用 General and administrative expenses =M)+O%`*6  
　　财务费用 Financial expenses  [ K;3Qf)  
　　投资收益 Investment income B_anO{3$4  
　　其他业务收入 Other operating income l_y:IY$"  
　　营业外收入 Non-operating income #7+oM8b  
　　补贴收入 Subsidy income 5vxJ|Hse@  
　　其他业务支出 Other operating expenses oEd+  
　　营业外支出 Non-operating expenses K 38e,O  
　　所得税 Income tax v{"$:Z ow  
　　直接人工成本差异(direct labor variance) U@
!e&QPn  
　　直接材料成本差异(direct material variance) <T+)~&g$  
　　在产品计价(work-in-process costing) M3c-/7
 
　　联产品成本计算(joint products costing) >uN{cohs  
　　生产成本汇总程序(accumulation process of procluction cost) T$)&8"Xya  
　　制造费用差异(manufacturing expenses variance) u;GS[E4  
　　实际成本与估计成本(actual cost and estimated cost) )"q$g&  
　　工资费用分配(salary costs allocation) 6LrG+p`  
　　成本曲线(cost curve) D.9qxM"Z>  
　　农业生产成本(agriculture production cost) ) RS*MEgA  
　　原始成本和重置成本(original cost and replacement cost) '.r_6X$7Jt  
　　工程施工成本 {M96jjiInf  
　　直接成本与间接成本(direct cost and indirect cost) +] >o@  
　　可控成本(controllable cost) JwL}|o6  
　　制造费用分配(manufacturing expenses allocation) EaaQC]/OX5  
　　理论成本与应用成本(theory cost and practice cost) {b6| wQ\  
　　辅助生产成本分配(auxiliary production cost allocation) P3UU~w+s  
　　期间,费用 OOn{ Wp  
　　成本控制程序(procedure of cost control) V}o`9R@tx}  
　　成本记录(cost entry, cost recorder cost agenda) 9&}$C]`  
　　成本计算分批法(job costing method) '/%]B@!  
　　成本计算分步法 SKt&]H  
　　直接人工成本差异(direct labor variance) iqm]sC`  
　　成本控制方法(cost control method)