[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 vxVOcO9<  
　　股本 Share capital ]2$x|#Gg}  
　　已归还投资 Investment returned fEwifSp.  
　　利润分配-其他转入 Profit appropriation - other transfer in Sc_5FX\Yx  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QNpuTZn#Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d.AC%&W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |r !G,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t^U^Tr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v2>Z^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  S^j,f'2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends tX?J
@+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +
tUQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ti9}*8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W[|[;{  
　　期初未分配利润 Retained earnings, beginning of the year Ue7 6py9  
　　资本公积-股本溢价 Capital surplus - share premium - _t&+5]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WQKj]:qk0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /gw Cwyo  
　　资本公积-股权投资准备 Capital surplus - investment reserve d)KF3 oA  
　　资本公积-拨款转入 Capital surplus - subsidiary {ERjeuDm]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation xZ+]QDKC  
　　资本公积-其他 Capital surplus - others >S.91!x  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !G+u j(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 28oJFi]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '{VM>
Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund (.Xr#;\(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund SdI1}&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment oD0EOT/E  
　　主营业务收入 Sales K\^&+7&zVg  
　　主营业务成本 Cost of sales [@2s&
Ct;  
　　主营业务税金及附加 Sales tax %g w{[ /[A  
　　营业费用 Operating expenses _9kIRmT {  
　　管理费用 General and administrative expenses H.~bD[gA  
　　财务费用 Financial expenses VGZ6  
　　投资收益 Investment income 2 ~-( A  
　　其他业务收入 Other operating income KB+]eI-h  
　　营业外收入 Non-operating income 
98UlNP  
　　补贴收入 Subsidy income 4bI*jEc\[  
　　其他业务支出 Other operating expenses ?v.Gn9Z&  
　　营业外支出 Non-operating expenses :hP58 }Q$  
　　所得税 Income tax } yq  
　　直接人工成本差异(direct labor variance) , N 344y  
　　直接材料成本差异(direct material variance) q[c Etp28h  
　　在产品计价(work-in-process costing) d?7BxYa
a  
　　联产品成本计算(joint products costing) & t6Tcy  
　　生产成本汇总程序(accumulation process of procluction cost) =P]GPEz_  
　　制造费用差异(manufacturing expenses variance) @vAFfYU9<.  
　　实际成本与估计成本(actual cost and estimated cost) 7\%$>< K  
　　工资费用分配(salary costs allocation) `bqz
g  
　　成本曲线(cost curve) bl.E IyG>  
　　农业生产成本(agriculture production cost) 5i9Ub|!P  
　　原始成本和重置成本(original cost and replacement cost) 6"
%2,`Nu  
　　工程施工成本 2
.qpt'p[  
　　直接成本与间接成本(direct cost and indirect cost) SqqDV)Uih1  
　　可控成本(controllable cost) xb`CdtG2.  
　　制造费用分配(manufacturing expenses allocation) @L8;VSI  
　　理论成本与应用成本(theory cost and practice cost) +c?ie4   
　　辅助生产成本分配(auxiliary production cost allocation) EfKntrom[  
　　期间,费用 kM`7EP
k  
　　成本控制程序(procedure of cost control) %?dE{ir  
　　成本记录(cost entry, cost recorder cost agenda) [YE?OQ7
#  
　　成本计算分批法(job costing method) ]!aUT&  
　　成本计算分步法 P` ]ps?l  
　　直接人工成本差异(direct labor variance) j_c+.iET  
　　成本控制方法(cost control method)