[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 G.iQ\'1_h  
　　股本 Share capital Sh-B!  
　　已归还投资 Investment returned v,
N!cp1  
　　利润分配-其他转入 Profit appropriation - other transfer in sA: /!9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~Ni-}p  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ASMItT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X"g,QqDD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^iWGGnGS  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j!Ys/D  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *kF
/yN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~e,K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2++$ Ql/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~ W8 M3(^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I 6<LKI/  
　　期初未分配利润 Retained earnings, beginning of the year n31nORx50  
　　资本公积-股本溢价 Capital surplus - share premium l,A\]QDvl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #\Q)7pgi.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1uA-!T*e>  
　　资本公积-股权投资准备 Capital surplus - investment reserve B}p.fE  
　　资本公积-拨款转入 Capital surplus - subsidiary $1)NYsSH/H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "4smW>f:%  
　　资本公积-其他 Capital surplus - others n],cs  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C`3fM05g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HQ4WunH2Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V)`Q0}  
　　盈余公积-储备基金 Surplus reserve - reserve fund hdM?Uoo(4a  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }gX 4dv B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {EU]\Mp0j  
　　主营业务收入 Sales lu1T+@t  
　　主营业务成本 Cost of sales J[K>)@I/  
　　主营业务税金及附加 Sales tax +`m0i1uI3  
　　营业费用 Operating expenses ={190=\9  
　　管理费用 General and administrative expenses "6?Y$y/wm  
　　财务费用 Financial expenses mn{R>  
　　投资收益 Investment income F>@z&a}(  
　　其他业务收入 Other operating income ;%u)~3B$JK  
　　营业外收入 Non-operating income 1EV0Y]T1  
　　补贴收入 Subsidy income ?0s&Kz4B  
　　其他业务支出 Other operating expenses cetlr  
　　营业外支出 Non-operating expenses E/ku VZX  
　　所得税 Income tax Z>@\!$Mc  
　　直接人工成本差异(direct labor variance) dUceZmAl  
　　直接材料成本差异(direct material variance) ><6g-+*k  
　　在产品计价(work-in-process costing) ooYs0/,{  
　　联产品成本计算(joint products costing) `5~ <)  
　　生产成本汇总程序(accumulation process of procluction cost) R ta_\Aj!  
　　制造费用差异(manufacturing expenses variance) FFF7f5F  
　　实际成本与估计成本(actual cost and estimated cost) [vCZD8"Y8  
　　工资费用分配(salary costs allocation) h&{>4{  
　　成本曲线(cost curve) %o0.8qVJi  
　　农业生产成本(agriculture production cost) ,76n DXy`  
　　原始成本和重置成本(original cost and replacement cost) gBd~:ZUa  
　　工程施工成本 MP8s}  
　　直接成本与间接成本(direct cost and indirect cost) {y:+rh&  
　　可控成本(controllable cost) A)^A2xZQ  
　　制造费用分配(manufacturing expenses allocation) nQ'AB~ Do  
　　理论成本与应用成本(theory cost and practice cost) gi\UNT9x  
　　辅助生产成本分配(auxiliary production cost allocation)  YwB\kN  
　　期间,费用 UDa \*  
　　成本控制程序(procedure of cost control) @j4~`~8  
　　成本记录(cost entry, cost recorder cost agenda) @/?$ZX/e[  
　　成本计算分批法(job costing method) ;\+A6(GX{  
　　成本计算分步法 SRk-3:  
　　直接人工成本差异(direct labor variance) Wuji'sxTs  
　　成本控制方法(cost control method)