[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 v,bCj6  
　　股本 Share capital "IQ' (^-P  
　　已归还投资 Investment returned f_v@.vnn.  
　　利润分配-其他转入 Profit appropriation - other transfer in 8h"Val|qP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W jLy7&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r,I';vm<`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E;m]RtvH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &[71~.Od  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c"HB7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &h^E_]P  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WOBLgM,|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tDw(k[aK@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q,S[[{("  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I)7STzlMj.  
　　期初未分配利润 Retained earnings, beginning of the year {jdtNtw  
　　资本公积-股本溢价 Capital surplus - share premium khFr%u ?S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *Rm"3S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N,kPR  
　　资本公积-股权投资准备 Capital surplus - investment reserve *iLlBE  
　　资本公积-拨款转入 Capital surplus - subsidiary \tR](, /  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0Va+l)F  
　　资本公积-其他 Capital surplus - others })#VO-J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u NmbR8Mx  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0F48T<i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =Q+i(UGHi  
　　盈余公积-储备基金 Surplus reserve - reserve fund K|^PHe  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund j'L/eps?S  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |w; hu]  
　　主营业务收入 Sales G-7!|&  
　　主营业务成本 Cost of sales v=m!$~  
　　主营业务税金及附加 Sales tax lL8
pIcQW  
　　营业费用 Operating expenses L As#g||M  
　　管理费用 General and administrative expenses Nk JOD3>U  
　　财务费用 Financial expenses HKB?G~  
　　投资收益 Investment income )ZZjuFQJ)  
　　其他业务收入 Other operating income yV"k:_O{  
　　营业外收入 Non-operating income srS2v\1:  
　　补贴收入 Subsidy income pg<m0g@W*;  
　　其他业务支出 Other operating expenses 8D y5g  
　　营业外支出 Non-operating expenses uX/K/4  
　　所得税 Income tax \NZ(Xk  
　　直接人工成本差异(direct labor variance) h D5NX  
　　直接材料成本差异(direct material variance) QK~44;LVIJ  
　　在产品计价(work-in-process costing) h @kq>no  
　　联产品成本计算(joint products costing) Fh8 8DDJ  
　　生产成本汇总程序(accumulation process of procluction cost) ;*{"|l qe  
　　制造费用差异(manufacturing expenses variance) E5;6ks)  
　　实际成本与估计成本(actual cost and estimated cost) 3#\++h]QZ  
　　工资费用分配(salary costs allocation) "FD`1  
　　成本曲线(cost curve) ztS:1\  
　　农业生产成本(agriculture production cost) >
b;o&E`\  
　　原始成本和重置成本(original cost and replacement cost) UY5wef2sF  
　　工程施工成本 R!)3{cjU@  
　　直接成本与间接成本(direct cost and indirect cost) Ppton+?(  
　　可控成本(controllable cost) ^uiQZ%;  
　　制造费用分配(manufacturing expenses allocation) Y
amu"#  
　　理论成本与应用成本(theory cost and practice cost) cMU"SO  
　　辅助生产成本分配(auxiliary production cost allocation) Bm>>-nG;  
　　期间,费用 SAVA6 64  
　　成本控制程序(procedure of cost control) ;OMR5KAz  
　　成本记录(cost entry, cost recorder cost agenda) -s3q(SH  
　　成本计算分批法(job costing method) s7d4)A%  
　　成本计算分步法 jT'09r3P  
　　直接人工成本差异(direct labor variance) 0#G@F5; <  
　　成本控制方法(cost control method)