[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 C@HD(..
#  
　　股本 Share capital %W|DJ\l8"  
　　已归还投资 Investment returned 3On JWuVfZ  
　　利润分配-其他转入 Profit appropriation - other transfer in R+$8w2#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $)e:8jS=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L,-u.vV  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o;-<|W>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _& 4its  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 
+3bfD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #Y,A[Y5jX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends bEr.nF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iTNqWU-o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends voRfjsS~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T2Z[AvNXFk  
　　期初未分配利润 Retained earnings, beginning of the year |r~ uos  
　　资本公积-股本溢价 Capital surplus - share premium `h;}3r#R{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B$`lYDqaG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q.(51]'  
　　资本公积-股权投资准备 Capital surplus - investment reserve iWXMKu  
　　资本公积-拨款转入 Capital surplus - subsidiary t58m=4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,p,Du F  
　　资本公积-其他 Capital surplus - others A"/aGCG0z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WhUa^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S[@6Lp3q_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D$_8rHc\A  
　　盈余公积-储备基金 Surplus reserve - reserve fund iAz UaF  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TJ2/?p\x  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Io+IRK  
　　主营业务收入 Sales 8SD}nFQ  
　　主营业务成本 Cost of sales YbvX$/zGu  
　　主营业务税金及附加 Sales tax \!X?zR_  
　　营业费用 Operating expenses o#d$[oa  
　　管理费用 General and administrative expenses @]3*B%t  
　　财务费用 Financial expenses KHJ=$5r)
 
　　投资收益 Investment income ^~I @ spR4  
　　其他业务收入 Other operating income VA]ZR+m  
　　营业外收入 Non-operating income rZ866\0  
　　补贴收入 Subsidy income q=[U}{  
　　其他业务支出 Other operating expenses ~&[u]u[  
　　营业外支出 Non-operating expenses &8Wlps`
 
　　所得税 Income tax aVK()1v]  
　　直接人工成本差异(direct labor variance) s4IKSX  
　　直接材料成本差异(direct material variance)
$ T)d!$  
　　在产品计价(work-in-process costing) By/bVZks  
　　联产品成本计算(joint products costing) .xv^G?GG  
　　生产成本汇总程序(accumulation process of procluction cost) H5q :z=A  
　　制造费用差异(manufacturing expenses variance) QBjY&(vY  
　　实际成本与估计成本(actual cost and estimated cost)
 'O1.6*K  
　　工资费用分配(salary costs allocation) lIy/;hIc  
　　成本曲线(cost curve) mSj76'L#  
　　农业生产成本(agriculture production cost) !`h~`-]O  
　　原始成本和重置成本(original cost and replacement cost) k <}I<Or  
　　工程施工成本 cd"wNH-  
　　直接成本与间接成本(direct cost and indirect cost) M7H~;S\3IM  
　　可控成本(controllable cost) 8c?8X=|D7  
　　制造费用分配(manufacturing expenses allocation) LI$L9eNv;Y  
　　理论成本与应用成本(theory cost and practice cost) v=bv@c  
　　辅助生产成本分配(auxiliary production cost allocation) uk{J@&F
 
　　期间,费用 XkoWL  
　　成本控制程序(procedure of cost control) }`@?X"r  
　　成本记录(cost entry, cost recorder cost agenda) = P8~n2V  
　　成本计算分批法(job costing method) &@oq~j_7  
　　成本计算分步法 o;'4c  
　　直接人工成本差异(direct labor variance) K-Y*T}?  
　　成本控制方法(cost control method)