[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 `;E/\eG"  
　　股本 Share capital IB/3=4n^|  
　　已归还投资 Investment returned pW(rNAJ!  
　　利润分配-其他转入 Profit appropriation - other transfer in o)/Pr7Qn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NEIkG>\7q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -f)fi Q-<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )O
DF6Ag  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Aw |;C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~lys  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dj&~x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qk1jmr  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T)rE#"_]{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K>@yk9)vi  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \ ;npdFy  
　　期初未分配利润 Retained earnings, beginning of the year (Q^sK \  
　　资本公积-股本溢价 Capital surplus - share premium ?)xIn)#ls  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?Gki0^~J  
　　资本公积-接受现金捐赠 Capital surplus - cash donation MC}t8L=  
　　资本公积-股权投资准备 Capital surplus - investment reserve 50W+!'  
　　资本公积-拨款转入 Capital surplus - subsidiary mm-s?+&M;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation * x/!i^  
　　资本公积-其他 Capital surplus - others udZOg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $zMshLT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xc:E>-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xzOa9w/  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q+^&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !Rn6x $_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <W80AJ  
　　主营业务收入 Sales *1b|j|5v  
　　主营业务成本 Cost of sales .$qa?$@  
　　主营业务税金及附加 Sales tax N{; !xIv  
　　营业费用 Operating expenses W)In.?>]W  
　　管理费用 General and administrative expenses /
\I6j;$z  
　　财务费用 Financial expenses tnRf!A;m  
　　投资收益 Investment income r~t`H*C)}  
　　其他业务收入 Other operating income hmO2s/~  
　　营业外收入 Non-operating income 5Q?Jm~H9  
　　补贴收入 Subsidy income 7 A)\:k  
　　其他业务支出 Other operating expenses ^Xk!wJ  
　　营业外支出 Non-operating expenses ~~tTr$  
　　所得税 Income tax ,,'jyqD  
　　直接人工成本差异(direct labor variance) \G" S7  
　　直接材料成本差异(direct material variance) K4c:k; V  
　　在产品计价(work-in-process costing) a1U|eLmUb  
　　联产品成本计算(joint products costing) $MQ}+ *Wr  
　　生产成本汇总程序(accumulation process of procluction cost) Ps!MpdcL3  
　　制造费用差异(manufacturing expenses variance) H_DCdUgC'  
　　实际成本与估计成本(actual cost and estimated cost) Zv u6/#  
　　工资费用分配(salary costs allocation) gg'1q3OjM  
　　成本曲线(cost curve) zfIo]M`  
　　农业生产成本(agriculture production cost) &L;ocd$  
　　原始成本和重置成本(original cost and replacement cost) H U|.5tP  
　　工程施工成本 ,XD" p1(|G  
　　直接成本与间接成本(direct cost and indirect cost) Ott6y  
　　可控成本(controllable cost) ?+yr7_f3*  
　　制造费用分配(manufacturing expenses allocation) #~*v##^vFH  
　　理论成本与应用成本(theory cost and practice cost) e w^(3&  
　　辅助生产成本分配(auxiliary production cost allocation) 8Bf>  
　　期间,费用 c/; ;zc  
　　成本控制程序(procedure of cost control) `fu_){  
　　成本记录(cost entry, cost recorder cost agenda) Gm=qn]c  
　　成本计算分批法(job costing method) -aoYoJ '  
　　成本计算分步法 bx0.(Nv/X  
　　直接人工成本差异(direct labor variance) M";qo6
  
　　成本控制方法(cost control method)