[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 +iRh
  
　　股本 Share capital t-bB>q#3>  
　　已归还投资 Investment returned )Y{L&A  
　　利润分配-其他转入 Profit appropriation - other transfer in 7ZWgf"1j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dp-z[]})1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +a{1)nCXe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /@TF5]Ri  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c,+:i1IAy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c 3)jccWTc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y}ev ,j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g*C7 '  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -gX1-,dE  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $DaNbLV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i$6ypuc  
　　期初未分配利润 Retained earnings, beginning of the year n9ej7
oj  
　　资本公积-股本溢价 Capital surplus - share premium ]jp6k<KF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I :1C8*/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T}v4*O.,  
　　资本公积-股权投资准备 Capital surplus - investment reserve .Vvx
,>>D  
　　资本公积-拨款转入 Capital surplus - subsidiary Ean5b>\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ],Do6 @M-  
　　资本公积-其他 Capital surplus - others ope^~+c~\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 12gU{VD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z5*'{t)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K`fuf=  
　　盈余公积-储备基金 Surplus reserve - reserve fund M&9+6e'-F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mtcw#D  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment k>si5'W  
　　主营业务收入 Sales MeZf*' J  
　　主营业务成本 Cost of sales dJNe+ MB`  
　　主营业务税金及附加 Sales tax &Hs!:43E-<  
　　营业费用 Operating expenses oV78Hq6  
　　管理费用 General and administrative expenses $suzW;{#  
　　财务费用 Financial expenses f\L0xJ  
　　投资收益 Investment income Y\g3hM  
　　其他业务收入 Other operating income ee76L&:  
　　营业外收入 Non-operating income w@w(-F!%l  
　　补贴收入 Subsidy income U26}gT)  
　　其他业务支出 Other operating expenses %YqEzlzF  
　　营业外支出 Non-operating expenses  0*{%=M  
　　所得税 Income tax ^v7gIC  
　　直接人工成本差异(direct labor variance) &`2)V;t  
　　直接材料成本差异(direct material variance) P.9>z7l{  
　　在产品计价(work-in-process costing) {V CWn95Z  
　　联产品成本计算(joint products costing) \ta?b!Y),?  
　　生产成本汇总程序(accumulation process of procluction cost) 88wa7i*  
　　制造费用差异(manufacturing expenses variance) [FR`Z=%  
　　实际成本与估计成本(actual cost and estimated cost) ((M>s&\y*Y  
　　工资费用分配(salary costs allocation) $kp{Eg '  
　　成本曲线(cost curve) LyFN.2q
w  
　　农业生产成本(agriculture production cost) +A?U{q  
　　原始成本和重置成本(original cost and replacement cost) 8&b,qQ~  
　　工程施工成本 "87:?v[[1  
　　直接成本与间接成本(direct cost and indirect cost) ds[|   
　　可控成本(controllable cost) d
5:c^`  
　　制造费用分配(manufacturing expenses allocation) IyG}H}  
　　理论成本与应用成本(theory cost and practice cost) > /caXvS  
　　辅助生产成本分配(auxiliary production cost allocation) %6f*{G w  
　　期间,费用 T{[=oH+  
　　成本控制程序(procedure of cost control) M[,@{u/  
　　成本记录(cost entry, cost recorder cost agenda) s`~IUNJ@P  
　　成本计算分批法(job costing method) k~1?VQ+?M  
　　成本计算分步法 >}6%#CAf  
　　直接人工成本差异(direct labor variance) 4 "'~NvO  
　　成本控制方法(cost control method)