[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 "NqB_?DT  
　　股本 Share capital p-QD(+@M  
　　已归还投资 Investment returned O+U9 p
  
　　利润分配-其他转入 Profit appropriation - other transfer in (~t/8!7N  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [hU5ooB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Se
nDJv00  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _\M:h+^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h?H:r <  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /lBx}o'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 595P04  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L$*sv .  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JA'C\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends   ?Y4$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Dk&@AjJga  
　　期初未分配利润 Retained earnings, beginning of the year 871taL
=  
　　资本公积-股本溢价 Capital surplus - share premium D&KD5_Sw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !o A,^4(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ! Ff/RRo  
　　资本公积-股权投资准备 Capital surplus - investment reserve nRKh
|B)  
　　资本公积-拨款转入 Capital surplus - subsidiary 5"1kfB3v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <0!/7*;#ZT  
　　资本公积-其他 Capital surplus - others Y>}[c   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "?E>rWz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve __Ei;%cV  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R <>ptwy  
　　盈余公积-储备基金 Surplus reserve - reserve fund rOC2 S(m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  f,utA3[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *^cJn*QeL  
　　主营业务收入 Sales \OMWE/qMy  
　　主营业务成本 Cost of sales hVPSW# .d  
　　主营业务税金及附加 Sales tax A8bDg:G1i  
　　营业费用 Operating expenses at_~b Ox6X  
　　管理费用 General and administrative expenses ~3YN;St-  
　　财务费用 Financial expenses WZkAlg7Z  
　　投资收益 Investment income w-9FF%@<  
　　其他业务收入 Other operating income 0Q]@T@F.  
　　营业外收入 Non-operating income uZ}=x3B  
　　补贴收入 Subsidy income |y+<|
fb,a  
　　其他业务支出 Other operating expenses nZ>8r  
　　营业外支出 Non-operating expenses Kt Wn08D!  
　　所得税 Income tax G:TM k4  
　　直接人工成本差异(direct labor variance) Ys8p,.OMs  
　　直接材料成本差异(direct material variance) LIM cZh;  
　　在产品计价(work-in-process costing) fh rS7f'Zd  
　　联产品成本计算(joint products costing) pJ*x[y  
　　生产成本汇总程序(accumulation process of procluction cost) 0"q^`@sZ  
　　制造费用差异(manufacturing expenses variance) 5.st!Lp1  
　　实际成本与估计成本(actual cost and estimated cost) tz0_S7h  
　　工资费用分配(salary costs allocation) ":t'}Eg=6  
　　成本曲线(cost curve) ]F:5-[V#  
　　农业生产成本(agriculture production cost) nSWW^ ;  
　　原始成本和重置成本(original cost and replacement cost) o'
U::  
　　工程施工成本 x[]}Jf{t  
　　直接成本与间接成本(direct cost and indirect cost) q$>/~aVM  
　　可控成本(controllable cost) E .2 b@  
　　制造费用分配(manufacturing expenses allocation) N 2|?I(\B  
　　理论成本与应用成本(theory cost and practice cost) q}vz]L&o  
　　辅助生产成本分配(auxiliary production cost allocation) gJYB)LjH"  
　　期间,费用 ? OrRTRW  
　　成本控制程序(procedure of cost control) :xdl I`S  
　　成本记录(cost entry, cost recorder cost agenda) ~&bn} M>W  
　　成本计算分批法(job costing method) !1+yb.{\  
　　成本计算分步法 m0I/X$-Cl5  
　　直接人工成本差异(direct labor variance) q'r(#,B<3  
　　成本控制方法(cost control method)