[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 RI.6.f1dy  
　　股本 Share capital %8C,9q  
　　已归还投资 Investment returned qTxw5.Ai!  
　　利润分配-其他转入 Profit appropriation - other transfer in |W $epOLg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {P/ sxh:e  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^K[WFiN}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7uy?%5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GY%^!r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S=NP}4w,_)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LelCjC{`1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ' b?' u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "MS}@NLUW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends X~+AaI:~K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (h&XtFul}  
　　期初未分配利润 Retained earnings, beginning of the year ,yPs4',d  
　　资本公积-股本溢价 Capital surplus - share premium TgC8EcLr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5~8FZ-x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w2 %u;D%  
　　资本公积-股权投资准备 Capital surplus - investment reserve "^gV.  
　　资本公积-拨款转入 Capital surplus - subsidiary [k<"@[8)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4H 4W  
　　资本公积-其他 Capital surplus - others xbUL./uj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,EsPm'`?A/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9c pjO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <d*;d3gm  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^v2-"mX<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^lw0} i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment HV0!G-h  
　　主营业务收入 Sales EuH[G_5e0  
　　主营业务成本 Cost of sales q!fdiv`  
　　主营业务税金及附加 Sales tax PeU>h2t  
　　营业费用 Operating expenses I|
Vyv  
　　管理费用 General and administrative expenses [l`_2{:
 
　　财务费用 Financial expenses NCu:E{([  
　　投资收益 Investment income $nf5bo/;  
　　其他业务收入 Other operating income ;7/ ;4Z  
　　营业外收入 Non-operating income ;pH&YBY  
　　补贴收入 Subsidy income O8\>?4)  
　　其他业务支出 Other operating expenses <t~RGn3  
　　营业外支出 Non-operating expenses 5Yxs_t4  
　　所得税 Income tax /Ko{S_3<I  
　　直接人工成本差异(direct labor variance) 0oC5W?>8s  
　　直接材料成本差异(direct material variance) Ire+r "am  
　　在产品计价(work-in-process costing) GF^)](xY+  
　　联产品成本计算(joint products costing) f52*s#4}  
　　生产成本汇总程序(accumulation process of procluction cost) aB
$xQ|~  
　　制造费用差异(manufacturing expenses variance) J`
I^F:
y*  
　　实际成本与估计成本(actual cost and estimated cost) 
D
A9-F  
　　工资费用分配(salary costs allocation) \jR('5DcB  
　　成本曲线(cost curve) ]'"aVGqa.  
　　农业生产成本(agriculture production cost) #.j[iN :+  
　　原始成本和重置成本(original cost and replacement cost) N'5AU (  
　　工程施工成本 a ](Jc)  
　　直接成本与间接成本(direct cost and indirect cost) !EwL"4pPw  
　　可控成本(controllable cost) ?^X e^1(  
　　制造费用分配(manufacturing expenses allocation) - WEEnwZ  
　　理论成本与应用成本(theory cost and practice cost) #&$a7L}  
　　辅助生产成本分配(auxiliary production cost allocation) 7RpAsLH=  
　　期间,费用 M"W~%   
　　成本控制程序(procedure of cost control) -O~V4004  
　　成本记录(cost entry, cost recorder cost agenda) \h{M\bSIEa  
　　成本计算分批法(job costing method) 03)R_A  
　　成本计算分步法 hRc.^"q9  
　　直接人工成本差异(direct labor variance) h=x{ 3P;B  
　　成本控制方法(cost control method)