[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 !h/
dZ`#  
　　股本 Share capital CRd_}  
　　已归还投资 Investment returned B%(K0`G#X  
　　利润分配-其他转入 Profit appropriation - other transfer in 3DI^y`a v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve g\j>qUjs%Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o3= .T+B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xOgq-@`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $l43>e{E  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "?+UI
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p}r yKW\cJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z=%IcSx;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CH#kvR2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A ')(SGSc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q|/!0MU"  
　　期初未分配利润 Retained earnings, beginning of the year  3:"AFV  
　　资本公积-股本溢价 Capital surplus - share premium h+ TB]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &}O8w77  
　　资本公积-接受现金捐赠 Capital surplus - cash donation M3PVixli3  
　　资本公积-股权投资准备 Capital surplus - investment reserve _32/WQF6  
　　资本公积-拨款转入 Capital surplus - subsidiary .yG8B:7N2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >]C<j4
 
　　资本公积-其他 Capital surplus - others /o'oF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L:Ed-=|Uw  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y!BB7cK6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @u<0_r t  
　　盈余公积-储备基金 Surplus reserve - reserve fund zH'!fhcy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BMe72  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p0?o<AA%O  
　　主营业务收入 Sales yh4jRe?f  
　　主营业务成本 Cost of sales bL#sn_(m  
　　主营业务税金及附加 Sales tax i"KL;t[1  
　　营业费用 Operating expenses X Z;*>(  
　　管理费用 General and administrative expenses ?
<g|.HY/  
　　财务费用 Financial expenses EqYz,%I%  
　　投资收益 Investment income J1& A,G
b  
　　其他业务收入 Other operating income #<D@3ScC  
　　营业外收入 Non-operating income y K=S!7p\  
　　补贴收入 Subsidy income MQjG<O\  
　　其他业务支出 Other operating expenses 4h(jw   
　　营业外支出 Non-operating expenses `g2&{)3k  
　　所得税 Income tax }i
sCvb  
　　直接人工成本差异(direct labor variance) `s#sE.= o  
　　直接材料成本差异(direct material variance)  aKaR  
　　在产品计价(work-in-process costing) j#4+-  
　　联产品成本计算(joint products costing) .59KE]u  
　　生产成本汇总程序(accumulation process of procluction cost) aGdpecv  
　　制造费用差异(manufacturing expenses variance) m`[oT\  
　　实际成本与估计成本(actual cost and estimated cost) `\nON  
　　工资费用分配(salary costs allocation) HIQ]"Hl  
　　成本曲线(cost curve) 5XhK#X%:
A  
　　农业生产成本(agriculture production cost) 7=;
D0SS  
　　原始成本和重置成本(original cost and replacement cost) 5F% h>tqh  
　　工程施工成本 fpI;`s  
　　直接成本与间接成本(direct cost and indirect cost) M ,Zm|3L  
　　可控成本(controllable cost) cA2^5'$$  
　　制造费用分配(manufacturing expenses allocation) 8  /5sv  
　　理论成本与应用成本(theory cost and practice cost) Xv`2hf  
　　辅助生产成本分配(auxiliary production cost allocation) (9Fabo\SH  
　　期间,费用 >Iu]T{QNO  
　　成本控制程序(procedure of cost control) -ryDsq  
　　成本记录(cost entry, cost recorder cost agenda) TW'E99wG  
　　成本计算分批法(job costing method) />2A<{6\=P  
　　成本计算分步法 CM+F7#T?n  
　　直接人工成本差异(direct labor variance) VyB\]EBu  
　　成本控制方法(cost control method)