[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 n3D;"
a3  
　　股本 Share capital b{]z wpf  
　　已归还投资 Investment returned :=\Hoz  
　　利润分配-其他转入 Profit appropriation - other transfer in ]2\VweV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O2f-5Y$@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pXtXjb  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7[5.> h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Gr^E+#;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qpE&go=k'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8F&=a,ps[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A#95&kJpy  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4bn(zyP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HP3lz,d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f^"N!f a  
　　期初未分配利润 Retained earnings, beginning of the year =y
yp?WmC8  
　　资本公积-股本溢价 Capital surplus - share premium ;o0&`b?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }`,t$NV`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,Qnd3[2[  
　　资本公积-股权投资准备 Capital surplus - investment reserve _J? Dq  
　　资本公积-拨款转入 Capital surplus - subsidiary @>)r} b  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m/y2WlcRx  
　　资本公积-其他 Capital surplus - others bj"J'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nEkR1^30  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A?t%e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R5 9S@MsuD  
　　盈余公积-储备基金 Surplus reserve - reserve fund <-D0u?8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hr]h Jc  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y~(Md@!0S  
　　主营业务收入 Sales @p NNq
  
　　主营业务成本 Cost of sales 26k LhFS  
　　主营业务税金及附加 Sales tax Wv/%^3  
　　营业费用 Operating expenses x"{'&J[hx  
　　管理费用 General and administrative expenses ~tR~?b T  
　　财务费用 Financial expenses X6mqi;+  
　　投资收益 Investment income %e(z/"M=`  
　　其他业务收入 Other operating income Y5FbU  
　　营业外收入 Non-operating income '_/Bp4 i  
　　补贴收入 Subsidy income PX n;C/  
　　其他业务支出 Other operating expenses 2 m35R&  
　　营业外支出 Non-operating expenses yzLpK;  
　　所得税 Income tax s+EAB{w$  
　　直接人工成本差异(direct labor variance) eZdu 2.;<  
　　直接材料成本差异(direct material variance) !cAyTl(_  
　　在产品计价(work-in-process costing) j;fpQ_KL  
　　联产品成本计算(joint products costing) PUBWZ^63  
　　生产成本汇总程序(accumulation process of procluction cost) }c}| $h^Y  
　　制造费用差异(manufacturing expenses variance) ulkJR-""&  
　　实际成本与估计成本(actual cost and estimated cost) Xp8]qH|K  
　　工资费用分配(salary costs allocation) *i- _6s  
　　成本曲线(cost curve)
d)R:9M}v  
　　农业生产成本(agriculture production cost) h0g:@ae%&  
　　原始成本和重置成本(original cost and replacement cost) EVV
P]ND  
　　工程施工成本 [I$BmGQ  
　　直接成本与间接成本(direct cost and indirect cost) 8qu2iPOcZ  
　　可控成本(controllable cost) 5i1>I=N  
　　制造费用分配(manufacturing expenses allocation) ' )?
f{  
　　理论成本与应用成本(theory cost and practice cost) KOp162X>r  
　　辅助生产成本分配(auxiliary production cost allocation) elG<k%/2  
　　期间,费用 oNU0 qZ5  
　　成本控制程序(procedure of cost control) G_k~X"  
　　成本记录(cost entry, cost recorder cost agenda) UF<uU-C"  
　　成本计算分批法(job costing method) K,boVFs  
　　成本计算分步法 dUF&."pW e  
　　直接人工成本差异(direct labor variance) -"h;uDz|z  
　　成本控制方法(cost control method)