[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 c1!0Z28  
　　股本 Share capital asDk@Gcu  
　　已归还投资 Investment returned J7Z`wjX1  
　　利润分配-其他转入 Profit appropriation - other transfer in Q"o* \I  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <>=A6
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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　　利润分配-提取储备基金 Profit appropriation - reserve fund Un[olp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vD,ZEKAN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ri[ v(Zf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1r!o,0!d-'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $1aJdZC7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
%2H0JXKa,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #b u]@/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &hTe-Es  
　　期初未分配利润 Retained earnings, beginning of the year Ll" Kxg  
　　资本公积-股本溢价 Capital surplus - share premium (T290a9y>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OV@MT^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation MHl ffj  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5Q)hl.<{o7  
　　资本公积-拨款转入 Capital surplus - subsidiary M)m(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %y7 &~me  
　　资本公积-其他 Capital surplus - others JQi+y;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XH^X4W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 54X=58Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z2Q'9C},m  
　　盈余公积-储备基金 Surplus reserve - reserve fund F0.Rv):  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
v'0WE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment HuVx^y` @  
　　主营业务收入 Sales @u@N&{b5"  
　　主营业务成本 Cost of sales x9QUo*M
T  
　　主营业务税金及附加 Sales tax @ Sq =q=S  
　　营业费用 Operating expenses }u3Q*oAGl  
　　管理费用 General and administrative expenses XZh1/b^DMN  
　　财务费用 Financial expenses )$EmKOTt:  
　　投资收益 Investment income )JNUfauyT  
　　其他业务收入 Other operating income yj:<3_-C*  
　　营业外收入 Non-operating income "3&bh>#qY  
　　补贴收入 Subsidy income xbVvK+  
　　其他业务支出 Other operating expenses /$EX-!ie
 
　　营业外支出 Non-operating expenses O V"5:){  
　　所得税 Income tax I{/}pr>  
　　直接人工成本差异(direct labor variance) M0jC:*D`"  
　　直接材料成本差异(direct material variance) JWh5gOXd  
　　在产品计价(work-in-process costing) u&M:w5EM  
　　联产品成本计算(joint products costing) =,MX%-2  
　　生产成本汇总程序(accumulation process of procluction cost) Jw+k=>  
　　制造费用差异(manufacturing expenses variance) 1{fu  
　　实际成本与估计成本(actual cost and estimated cost) D+nKQ4   
　　工资费用分配(salary costs allocation) Kia34 ~W  
　　成本曲线(cost curve) pr=f6~Z-y  
　　农业生产成本(agriculture production cost) sYfiC`9SO  
　　原始成本和重置成本(original cost and replacement cost) i?HN  
　　工程施工成本 )ajF ca@v  
　　直接成本与间接成本(direct cost and indirect cost) B;vpG?s{9  
　　可控成本(controllable cost) . r?URC  
　　制造费用分配(manufacturing expenses allocation) ' ?4\  
　　理论成本与应用成本(theory cost and practice cost) hL?"!  
　　辅助生产成本分配(auxiliary production cost allocation) YcRo>:I  
　　期间,费用 qUSy0SQ/l  
　　成本控制程序(procedure of cost control) *GZ7S m  
　　成本记录(cost entry, cost recorder cost agenda) pu"m(9  
　　成本计算分批法(job costing method) 3+<f7  
　　成本计算分步法 'K!u}py  
　　直接人工成本差异(direct labor variance) -X]?ql*%`  
　　成本控制方法(cost control method)