[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 Gvquv\  
　　股本 Share capital (_eM:H=e>  
　　已归还投资 Investment returned *r iWrG  
　　利润分配-其他转入 Profit appropriation - other transfer in (^^}Ke{J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K]ds2Kp&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M(W-\L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2jyxP6t  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^PowL :  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sDyt3x N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;et(Yi;9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |7b@w;q,D  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pYX!l:hk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mW
H;-F*%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ol
*|J  
　　期初未分配利润 Retained earnings, beginning of the year {\ogw 0X  
　　资本公积-股本溢价 Capital surplus - share premium
&e5,\TQ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O @{<?[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .a}!!\@  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6o]>lQ}  
　　资本公积-拨款转入 Capital surplus - subsidiary kTo{W]9]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6KKQ)DNu_  
　　资本公积-其他 Capital surplus - others +}NQ|y V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QVWUm!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v\Zq=,+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve laaoIL^  
　　盈余公积-储备基金 Surplus reserve - reserve fund W+
aW2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 
nLnzl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3 /LW6W|  
　　主营业务收入 Sales :bz;_DZP  
　　主营业务成本 Cost of sales uar[D|DcD"  
　　主营业务税金及附加 Sales tax T0K*!j}O  
　　营业费用 Operating expenses _&PF(/w  
　　管理费用 General and administrative expenses zc!q a"4yM  
　　财务费用 Financial expenses rqhRrG{L|&  
　　投资收益 Investment income ~lH2#u>g  
　　其他业务收入 Other operating income p\r V6+  
　　营业外收入 Non-operating income 7OLchf  
　　补贴收入 Subsidy income HkyN$1s  
　　其他业务支出 Other operating expenses k]yv#Pa  
　　营业外支出 Non-operating expenses tDNo; f  
　　所得税 Income tax >RKepV(X7  
　　直接人工成本差异(direct labor variance) ?^{Ey[)'(  
　　直接材料成本差异(direct material variance) iI!g1  
　　在产品计价(work-in-process costing) da5fKK/s  
　　联产品成本计算(joint products costing) 2G}@s.iE  
　　生产成本汇总程序(accumulation process of procluction cost) Xvn \~Vr  
　　制造费用差异(manufacturing expenses variance) x!A5j $k0  
　　实际成本与估计成本(actual cost and estimated cost) =+VI{~.|}  
　　工资费用分配(salary costs allocation) {)& b6}2h  
　　成本曲线(cost curve) );fPir?+  
　　农业生产成本(agriculture production cost) $>=w<=r|;  
　　原始成本和重置成本(original cost and replacement cost) WmZ,c_  
　　工程施工成本 'z" >4{5  
　　直接成本与间接成本(direct cost and indirect cost) CpC6vA.R  
　　可控成本(controllable cost) lsB.>NlU  
　　制造费用分配(manufacturing expenses allocation) KL8WT6!RZ  
　　理论成本与应用成本(theory cost and practice cost) ;e\K8*o  
　　辅助生产成本分配(auxiliary production cost allocation) A]m_&A#  
　　期间,费用 <u2iXH5w  
　　成本控制程序(procedure of cost control) |@*   
　　成本记录(cost entry, cost recorder cost agenda) mv1|oFVW  
　　成本计算分批法(job costing method) +fG~m :E  
　　成本计算分步法 09Y:(2Qri  
　　直接人工成本差异(direct labor variance) q4ej7T8  
　　成本控制方法(cost control method)