[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 l\mPHA23  
　　股本 Share capital 0mnw{fE8_  
　　已归还投资 Investment returned G?ZXWu.  
　　利润分配-其他转入 Profit appropriation - other transfer in ;fJ.8C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (?c-iKGc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OH88n69  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q@qsp&0/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :0ep(<|;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IU[ [H#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
;I*o@x_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {FGj]*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve liZxBs :%i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
WM{=CD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9FvFhY  
　　期初未分配利润 Retained earnings, beginning of the year Jvi#)  
　　资本公积-股本溢价 Capital surplus - share premium O}P`P'Y|'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w@pPcZ>z/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Rv=YFo[B  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~zgGa:uU  
　　资本公积-拨款转入 Capital surplus - subsidiary yuVs YV@"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rUl+  
　　资本公积-其他 Capital surplus - others nu^436MSOa  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )7d&NE_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >Q/Dk7#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _&x%^&{  
　　盈余公积-储备基金 Surplus reserve - reserve fund nNm`
Hfi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ),)lzN%!  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O8o3O 6[Y  
　　主营业务收入 Sales u y+pP!<  
　　主营业务成本 Cost of sales dveiQ  
　　主营业务税金及附加 Sales tax lk!@?  
　　营业费用 Operating expenses .6> w'F{>  
　　管理费用 General and administrative expenses j+!v}*I![  
　　财务费用 Financial expenses G)YcJv7  
　　投资收益 Investment income @c#(.=  
　　其他业务收入 Other operating income >usL*b0%  
　　营业外收入 Non-operating income ==B6qX8T  
　　补贴收入 Subsidy income ,I9bNO,%JK  
　　其他业务支出 Other operating expenses 5tnlrqC  
　　营业外支出 Non-operating expenses fOHxtHM  
　　所得税 Income tax .V qhV  
　　直接人工成本差异(direct labor variance) HsWk*L `y  
　　直接材料成本差异(direct material variance) <$YlH@;)`a  
　　在产品计价(work-in-process costing) Z,=1 buSz_  
　　联产品成本计算(joint products costing) #z(]xI)"  
　　生产成本汇总程序(accumulation process of procluction cost) *hrvYil2b  
　　制造费用差异(manufacturing expenses variance) }qUX=s GG  
　　实际成本与估计成本(actual cost and estimated cost) -4K5-|>O  
　　工资费用分配(salary costs allocation) }b}m3i1  
　　成本曲线(cost curve) jCY%|  
　　农业生产成本(agriculture production cost) =AT."$r>  
　　原始成本和重置成本(original cost and replacement cost) ni<(K 0~  
　　工程施工成本 zqku e%^?-  
　　直接成本与间接成本(direct cost and indirect cost) Zfw,7am/  
　　可控成本(controllable cost) Om<a<q  
　　制造费用分配(manufacturing expenses allocation) 7^Uv7<pw  
　　理论成本与应用成本(theory cost and practice cost) lYIH/:T  
　　辅助生产成本分配(auxiliary production cost allocation) l}h!B_P'  
　　期间,费用 dQvcXl]  
　　成本控制程序(procedure of cost control) [Pp'Ye~K@c  
　　成本记录(cost entry, cost recorder cost agenda) ^Pf WG*  
　　成本计算分批法(job costing method) ?M2J wAK5  
　　成本计算分步法 LD?sh
"?b  
　　直接人工成本差异(direct labor variance) JJnH%Q  
　　成本控制方法(cost control method)