[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 r,3DTBe  
　　股本 Share capital | j`@eF/"  
　　已归还投资 Investment returned HWrO"b*tO  
　　利润分配-其他转入 Profit appropriation - other transfer in ZU4nc3__  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 49c:
V,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #G|RnV%t$~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pj{`'; :g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %(#y5yJ]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i>A s;*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0S_~\t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %XDc,AR[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DJ k/{Z:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R?|.pq/Ln  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kCF>nt@  
　　期初未分配利润 Retained earnings, beginning of the year (t K||*
u  
　　资本公积-股本溢价 Capital surplus - share premium $9#H04.x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2#]#sZmk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xh,qNnGGi  
　　资本公积-股权投资准备 Capital surplus - investment reserve [PM2\#K  
　　资本公积-拨款转入 Capital surplus - subsidiary @})|Z}~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H5B:;g@  
　　资本公积-其他 Capital surplus - others .G
XBc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wk D^r(hiH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y
UD`!C  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zkrM/ @p#  
　　盈余公积-储备基金 Surplus reserve - reserve fund nwe*BVp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [T d4K.c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S~bOUdV Z  
　　主营业务收入 Sales KeB"D!={;  
　　主营业务成本 Cost of sales Tbih+#?  
　　主营业务税金及附加 Sales tax $y&E(J  
　　营业费用 Operating expenses &X ):4  
　　管理费用 General and administrative expenses #e1>H1eU  
　　财务费用 Financial expenses sN*N&XG  
　　投资收益 Investment income %#:{UR)
E  
　　其他业务收入 Other operating income Jb@ V}Ul$  
　　营业外收入 Non-operating income X*XZb F"=  
　　补贴收入 Subsidy income m+R[#GE8#  
　　其他业务支出 Other operating expenses jl$ece5v  
　　营业外支出 Non-operating expenses RD
i]2  
　　所得税 Income tax ~s*)f.l  
　　直接人工成本差异(direct labor variance) NjScc%@y  
　　直接材料成本差异(direct material variance) QB uMJm  
　　在产品计价(work-in-process costing) |Q6.299  
　　联产品成本计算(joint products costing) $E~`\o%Ev  
　　生产成本汇总程序(accumulation process of procluction cost) S(I{NL}=$  
　　制造费用差异(manufacturing expenses variance) }Yzco52  
　　实际成本与估计成本(actual cost and estimated cost) *[Tz![|  
　　工资费用分配(salary costs allocation) Y@vTaE^w3  
　　成本曲线(cost curve) kQSy+q  
　　农业生产成本(agriculture production cost) <tNBxa$gS  
　　原始成本和重置成本(original cost and replacement cost) KIf da
fRL  
　　工程施工成本 1\~ "VF*{  
　　直接成本与间接成本(direct cost and indirect cost) VcO0sa f`  
　　可控成本(controllable cost) L:j<c5  
　　制造费用分配(manufacturing expenses allocation) 5h-SC
B>P  
　　理论成本与应用成本(theory cost and practice cost) rC%*$g $  
　　辅助生产成本分配(auxiliary production cost allocation) C.yQ=\U2  
　　期间,费用 $?Hu#Kn,(  
　　成本控制程序(procedure of cost control) 85:=4N%  
　　成本记录(cost entry, cost recorder cost agenda) ?m}
s4a  
　　成本计算分批法(job costing method) @[<><uTH  
　　成本计算分步法 _Xc8Yg }`  
　　直接人工成本差异(direct labor variance) p!7FpxZY  
　　成本控制方法(cost control method)