[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 iF_u/#  
　　股本 Share capital >y $*|V}k  
　　已归还投资 Investment returned Q8_5g$X\  
　　利润分配-其他转入 Profit appropriation - other transfer in Nh !U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5i'KGL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =6N=5JePB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "B9zQ,[Q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rddn"~lm1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hl2|Ec  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =@nW;PUZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TN/&^/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hMgk+4*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pV1;gqXNS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "#pN  
　　期初未分配利润 Retained earnings, beginning of the year ^ '_Fd  
　　资本公积-股本溢价 Capital surplus - share premium h] 4qJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
BF"eVKA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation fT<3~Z>m  
　　资本公积-股权投资准备 Capital surplus - investment reserve $4k bOqn4  
　　资本公积-拨款转入 Capital surplus - subsidiary "9Br)3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kmt+E'^]  
　　资本公积-其他 Capital surplus - others @P[%6 d  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xd.y or
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wQM( |@zE}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W k"_lJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund `.wgRUhFH;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ifq|MZ\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7w\!3pv  
　　主营业务收入 Sales k8cR`5@PK  
　　主营业务成本 Cost of sales I]~s{I(EK  
　　主营业务税金及附加 Sales tax bNoZ{ 7  
　　营业费用 Operating expenses @@}muW>;T  
　　管理费用 General and administrative expenses Vkqfs4t  
　　财务费用 Financial expenses Q[lkhx|.B  
　　投资收益 Investment income G$~hAZ  
　　其他业务收入 Other operating income i,L"%q)C  
　　营业外收入 Non-operating income ; cb='s  
　　补贴收入 Subsidy income F |_mCwA  
　　其他业务支出 Other operating expenses /q!_f!<q4x  
　　营业外支出 Non-operating expenses MW0CqMi]T  
　　所得税 Income tax :4pO/I ~  
　　直接人工成本差异(direct labor variance) (D+%*ax  
　　直接材料成本差异(direct material variance) 9~ifST\  
　　在产品计价(work-in-process costing) F^!mgU X  
　　联产品成本计算(joint products costing) p4K 8L'nZ  
　　生产成本汇总程序(accumulation process of procluction cost) UYpln[S  
　　制造费用差异(manufacturing expenses variance) j92+kq>Xd  
　　实际成本与估计成本(actual cost and estimated cost) }-&#vP~I  
　　工资费用分配(salary costs allocation) ul"Z% 1]  
　　成本曲线(cost curve) D~TK'&  
　　农业生产成本(agriculture production cost) T n,Ifo3  
　　原始成本和重置成本(original cost and replacement cost) V_9\Ax'X  
　　工程施工成本 K81&BVx/  
　　直接成本与间接成本(direct cost and indirect cost) (e3?--~b6  
　　可控成本(controllable cost) /FcwsD\=$  
　　制造费用分配(manufacturing expenses allocation) u7-0?  
　　理论成本与应用成本(theory cost and practice cost) -Q1~lN m:  
　　辅助生产成本分配(auxiliary production cost allocation) myB!\WY   
　　期间,费用 3W3d $  
　　成本控制程序(procedure of cost control) ]`}EOS-Q  
　　成本记录(cost entry, cost recorder cost agenda) ],wzZhA  
　　成本计算分批法(job costing method) l_2YPon  
　　成本计算分步法 y|WOw(#  
　　直接人工成本差异(direct labor variance) 24Htr/lPCT  
　　成本控制方法(cost control method)