[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 psZeu* /r  
　　股本 Share capital >Y/[zfI2  
　　已归还投资 Investment returned ob] lCX)  
　　利润分配-其他转入 Profit appropriation - other transfer in @*DIB+K  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {IMzR'PN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g &Z7h4!\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fMQ*2zGu95  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =_'cG:=)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0v@/I<
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N-r
mk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jrk^J6aa  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;ULC|7rL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @:7gHRJ!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +^J-'7Vt  
　　期初未分配利润 Retained earnings, beginning of the year 99!{[gOv  
　　资本公积-股本溢价 Capital surplus - share premium |\a:]SlH  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  4Z}bw#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $&8h=e~]-  
　　资本公积-股权投资准备 Capital surplus - investment reserve O$Vm#|$sq  
　　资本公积-拨款转入 Capital surplus - subsidiary RGO:p]t|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MA+-2pMc|7  
　　资本公积-其他 Capital surplus - others
VM]IL%AN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "k-ov9yK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &'7"i~pC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R1.sq(z`  
　　盈余公积-储备基金 Surplus reserve - reserve fund |"yf@^kdC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %;Z bQ9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment w`}9/s;$  
　　主营业务收入 Sales =4e=wAO(i  
　　主营业务成本 Cost of sales 5(|M["KK~  
　　主营业务税金及附加 Sales tax ~9?U_ahfVt  
　　营业费用 Operating expenses zcB2[eaV  
　　管理费用 General and administrative expenses cU*lB!  
　　财务费用 Financial expenses Q==v!"Gi|  
　　投资收益 Investment income Q H_W\W  
　　其他业务收入 Other operating income r.W,-%=bL  
　　营业外收入 Non-operating income $a^isd4  
　　补贴收入 Subsidy income r%l%yCH  
　　其他业务支出 Other operating expenses VxN64;|=  
　　营业外支出 Non-operating expenses Zva  
　　所得税 Income tax zw:C*sY  
　　直接人工成本差异(direct labor variance) +V9 B  
　　直接材料成本差异(direct material variance) cHL]y0>  
　　在产品计价(work-in-process costing) yK077zH_  
　　联产品成本计算(joint products costing) V->%)d3i  
　　生产成本汇总程序(accumulation process of procluction cost) Iv(Qa6
(  
　　制造费用差异(manufacturing expenses variance) Iz)hz9k  
　　实际成本与估计成本(actual cost and estimated cost) HB7(  
　　工资费用分配(salary costs allocation) 9>Uq$B  
　　成本曲线(cost curve) <{/;1Dru  
　　农业生产成本(agriculture production cost) tQ~<i %;  
　　原始成本和重置成本(original cost and replacement cost) l
mQ6X  
　　工程施工成本 -2&i)S0R  
　　直接成本与间接成本(direct cost and indirect cost) |:9Ir^  
　　可控成本(controllable cost) v (ka,Dk3  
　　制造费用分配(manufacturing expenses allocation) /u)Rppu  
　　理论成本与应用成本(theory cost and practice cost) 3u*hTT  
　　辅助生产成本分配(auxiliary production cost allocation) Mjj}E >&  
　　期间,费用 ( f,J_  
　　成本控制程序(procedure of cost control) qon{ g  
　　成本记录(cost entry, cost recorder cost agenda) Mi}I0yhVm  
　　成本计算分批法(job costing method) Px?Ao0)Z,  
　　成本计算分步法 5!AV!A_Jp  
　　直接人工成本差异(direct labor variance) |=cCv_y  
　　成本控制方法(cost control method)