[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 |RhM| i  
　　股本 Share capital {QQl$ys/  
　　已归还投资 Investment returned
5v9Vk`3'  
　　利润分配-其他转入 Profit appropriation - other transfer in 2dbRE:v5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y3IWfiz>/d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6)[<)?A.[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /P+q}L%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;&f1vi4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {'R)4hL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AhxGj
+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2o5;Uz1{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y~qb;N\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c Zvf"cIs  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uGCp#>+  
　　期初未分配利润 Retained earnings, beginning of the year saW!
9HQj  
　　资本公积-股本溢价 Capital surplus - share premium H+l,)Se  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uZ(? >  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =|SdVv  
　　资本公积-股权投资准备 Capital surplus - investment reserve Do*n#=  
　　资本公积-拨款转入 Capital surplus - subsidiary R1%y]]*-P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,X/
-  
　　资本公积-其他 Capital surplus - others !wh&>3~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,W*H6fw+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u^4h&fL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NK/4OAt%  
　　盈余公积-储备基金 Surplus reserve - reserve fund -MfQ&U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <DZcra  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &erm `Ho  
　　主营业务收入 Sales 4%_M27bu[  
　　主营业务成本 Cost of sales &88oB6$D^q  
　　主营业务税金及附加 Sales tax Q"VMNvKYB  
　　营业费用 Operating expenses ;/sHWI f+Z  
　　管理费用 General and administrative expenses DWf$ X1M  
　　财务费用 Financial expenses YYUe)j{T  
　　投资收益 Investment income 97LpY_sU  
　　其他业务收入 Other operating income ]vo_gKZ  
　　营业外收入 Non-operating income {THqz$KN  
　　补贴收入 Subsidy income o""~jc~  
　　其他业务支出 Other operating expenses g7V_[R(6  
　　营业外支出 Non-operating expenses va,~w(G  
　　所得税 Income tax "s_Z&  
　　直接人工成本差异(direct labor variance) ~&g a1r2v?  
　　直接材料成本差异(direct material variance) P(ZQDTbM :  
　　在产品计价(work-in-process costing) li/aN  
　　联产品成本计算(joint products costing) ([LIjaoi  
　　生产成本汇总程序(accumulation process of procluction cost) g.C5r]=+&  
　　制造费用差异(manufacturing expenses variance) {9'M0=  
　　实际成本与估计成本(actual cost and estimated cost) 3-x%wD
.  
　　工资费用分配(salary costs allocation) {#hV D4$b  
　　成本曲线(cost curve) |t6~%6^8  
　　农业生产成本(agriculture production cost) >i~
^TY-&  
　　原始成本和重置成本(original cost and replacement cost) fN[8N$1-  
　　工程施工成本 !7 _\P7M  
　　直接成本与间接成本(direct cost and indirect cost) U[||~FW'  
　　可控成本(controllable cost) QK <\kVZ8  
　　制造费用分配(manufacturing expenses allocation) j _ ;fWBD:  
　　理论成本与应用成本(theory cost and practice cost) _gV8aH ZyM  
　　辅助生产成本分配(auxiliary production cost allocation) 4v.d-^  
　　期间,费用 F ?=9eISLJ  
　　成本控制程序(procedure of cost control) &jf7k <^  
　　成本记录(cost entry, cost recorder cost agenda) G{lcYP O  
　　成本计算分批法(job costing method) D>kD1B1  
　　成本计算分步法 {
o|k.zy  
　　直接人工成本差异(direct labor variance) JN[0L:  
　　成本控制方法(cost control method)