[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 \(u@F<s-  
　　股本 Share capital !R{em48D  
　　已归还投资 Investment returned BE4\U_]a3  
　　利润分配-其他转入 Profit appropriation - other transfer in A2_Ls;]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "::9aYd!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fI}c 71b`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q X):T#^V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gz\j('~-D  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5"2@NL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *`.LA@bHU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `,-STIh)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |Gc&1*$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m3"c (L`B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >w2f8tW`PP  
　　期初未分配利润 Retained earnings, beginning of the year  8bGD  
　　资本公积-股本溢价 Capital surplus - share premium j4vB`Gr]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \E&thp  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \7DCwu[0M  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ou!)1UFI  
　　资本公积-拨款转入 Capital surplus - subsidiary `skH-lk,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @?M;'xMbB  
　　资本公积-其他 Capital surplus - others K*:Im#Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PHQcst W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QRiF!D)Nk  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v?{vg?vI  
　　盈余公积-储备基金 Surplus reserve - reserve fund w OM<XhZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ++gPv}:$X  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  %|bN@@  
　　主营业务收入 Sales 8_Jj+  
　　主营业务成本 Cost of sales BiE$mM  
　　主营业务税金及附加 Sales tax K)N)IZ1q  
　　营业费用 Operating expenses 2X^iV09  
　　管理费用 General and administrative expenses !8Y3V/)NU  
　　财务费用 Financial expenses d}pGeU '  
　　投资收益 Investment income J]\s*,C&  
　　其他业务收入 Other operating income 6T]Q.\5BZ  
　　营业外收入 Non-operating income $Uy#/MX  
　　补贴收入 Subsidy income NC;T( @  
　　其他业务支出 Other operating expenses % dYI5U89  
　　营业外支出 Non-operating expenses v$Dh.y  
　　所得税 Income tax qb9}&'@:  
　　直接人工成本差异(direct labor variance) TftOYY.hQ  
　　直接材料成本差异(direct material variance) (w}r  7`n  
　　在产品计价(work-in-process costing) y]MWd#U  
　　联产品成本计算(joint products costing) "LXXs0  
　　生产成本汇总程序(accumulation process of procluction cost) zQ=a ey%  
　　制造费用差异(manufacturing expenses variance) )v};C<  
　　实际成本与估计成本(actual cost and estimated cost) z3ZuC{  
　　工资费用分配(salary costs allocation) EI<"DB  
　　成本曲线(cost curve) svF*@(-P#  
　　农业生产成本(agriculture production cost) VBhE{4J  
　　原始成本和重置成本(original cost and replacement cost) D8a)(
wm  
　　工程施工成本 0:HC;J  
　　直接成本与间接成本(direct cost and indirect cost) s^obJl3
 
　　可控成本(controllable cost) Fu#Y7)r  
　　制造费用分配(manufacturing expenses allocation) l(.7t'  
　　理论成本与应用成本(theory cost and practice cost) Mi<*6j0  
　　辅助生产成本分配(auxiliary production cost allocation) gca|
?tt  
　　期间,费用 *P&OxVz  
　　成本控制程序(procedure of cost control) Yo>%s4_,  
　　成本记录(cost entry, cost recorder cost agenda) MG;4M>H  
　　成本计算分批法(job costing method) |_!PD$i-  
　　成本计算分步法 Lax9 "xI  
　　直接人工成本差异(direct labor variance) KX]-ll  
　　成本控制方法(cost control method)