[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 *@;bWUJ  
　　股本 Share capital d+qeZGg^A  
　　已归还投资 Investment returned mzO5&h7  
　　利润分配-其他转入 Profit appropriation - other transfer in q$7w?(Lk  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @\U;?N~k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (usFT
_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund JUXo3D~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund B_DyH C\<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :|\[a0ZL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lvOM 1I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rS>@>8k2,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G^ShN45  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /+wCx#!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ppuJC'GW  
　　期初未分配利润 Retained earnings, beginning of the year Gq=tR`.  
　　资本公积-股本溢价 Capital surplus - share premium %OJ"@ 6A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bblEZ%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B
/Js>R  
　　资本公积-股权投资准备 Capital surplus - investment reserve c( _R xLJ  
　　资本公积-拨款转入 Capital surplus - subsidiary j'x@P+A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  eC[G4  
　　资本公积-其他 Capital surplus - others lLur.f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L,yq'>*5s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qWU59:d^{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :jAsm[  
　　盈余公积-储备基金 Surplus reserve - reserve fund &E]<KbVx  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ts\PZQ!q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A(9$!%#+L  
　　主营业务收入 Sales lFp:F5  
　　主营业务成本 Cost of sales  q*K[?  
　　主营业务税金及附加 Sales tax I!"/I8Y  
　　营业费用 Operating expenses o)wOXF  
　　管理费用 General and administrative expenses C>Q|"Vf2  
　　财务费用 Financial expenses FK
tG  
　　投资收益 Investment income nt%fJ k  
　　其他业务收入 Other operating income hbe";(  
　　营业外收入 Non-operating income m2%n:  
　　补贴收入 Subsidy income mGpBj9jr
1  
　　其他业务支出 Other operating expenses !<&To  
　　营业外支出 Non-operating expenses x"7PnN|~  
　　所得税 Income tax t *`G@Nj  
　　直接人工成本差异(direct labor variance) ! o?E.  
　　直接材料成本差异(direct material variance) e= XC$Jv  
　　在产品计价(work-in-process costing) Y .E.(\  
　　联产品成本计算(joint products costing) 33ZHrZ  
　　生产成本汇总程序(accumulation process of procluction cost) q>s`G  
　　制造费用差异(manufacturing expenses variance) 3, 3n
  
　　实际成本与估计成本(actual cost and estimated cost) SmS6B5j\R  
　　工资费用分配(salary costs allocation) BXNC(^  
　　成本曲线(cost curve) A4*D3\>%u  
　　农业生产成本(agriculture production cost) I^)_rOgM  
　　原始成本和重置成本(original cost and replacement cost) a$EudD#+  
　　工程施工成本 TtrV -X>L  
　　直接成本与间接成本(direct cost and indirect cost) cj4o[l  
　　可控成本(controllable cost) E#A}2|7,g  
　　制造费用分配(manufacturing expenses allocation) _&N:%;9uD  
　　理论成本与应用成本(theory cost and practice cost) 7:zoF],s  
　　辅助生产成本分配(auxiliary production cost allocation) /!_FE+  
　　期间,费用 .kyes4Z  
　　成本控制程序(procedure of cost control)
O))j  
　　成本记录(cost entry, cost recorder cost agenda) L<G6)'5W  
　　成本计算分批法(job costing method) &gP1=P,!  
　　成本计算分步法 v5I5tzt*%H  
　　直接人工成本差异(direct labor variance) UhXVeGO  
　　成本控制方法(cost control method)