[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 yL#2|t(  
　　股本 Share capital l<-0@(x)  
　　已归还投资 Investment returned |5g1D^b]s^  
　　利润分配-其他转入 Profit appropriation - other transfer in Oi4y~C_Xd  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cyXnZs ?|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /SKgN{tWe  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9B
9:lR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 94'0X  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _ lE d8Cb  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i1^#TC$x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `VXC*A
  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a&C}'e"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <2y mfL-q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wPQRm[O|  
　　期初未分配利润 Retained earnings, beginning of the year \9%RY]TK3  
　　资本公积-股本溢价 Capital surplus - share premium 8/T,.<5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S*'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation J_N`D+m  
　　资本公积-股权投资准备 Capital surplus - investment reserve HwxME%w  
　　资本公积-拨款转入 Capital surplus - subsidiary ;
t5e]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m!sMr^W  
　　资本公积-其他 Capital surplus - others kpx2e2C|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4n}^1eQ9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vN$j@h .  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve r 8TNl@Z  
　　盈余公积-储备基金 Surplus reserve - reserve fund WmTg`[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'eg;)e:`b+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @ $2xiE.[  
　　主营业务收入 Sales V[fcP;
  
　　主营业务成本 Cost of sales k*k 9hv?  
　　主营业务税金及附加 Sales tax <?Y.w1  
　　营业费用 Operating expenses +^<-;/FZue  
　　管理费用 General and administrative expenses 50HRgoP5Y  
　　财务费用 Financial expenses pa2cM%48  
　　投资收益 Investment income  IA{I |g<  
　　其他业务收入 Other operating income ES9|e
o6  
　　营业外收入 Non-operating income dZ{yNh.]  
　　补贴收入 Subsidy income 8jjq)d4#  
　　其他业务支出 Other operating expenses BiI`oCX  
　　营业外支出 Non-operating expenses 7yFV.#K3O  
　　所得税 Income tax u 4$$0 `  
　　直接人工成本差异(direct labor variance) ST25RJC  
　　直接材料成本差异(direct material variance) "FH03
9  
　　在产品计价(work-in-process costing) v6*8C
Q+  
　　联产品成本计算(joint products costing) e>Q_&6L  
　　生产成本汇总程序(accumulation process of procluction cost) Y4,LXuQ
 
　　制造费用差异(manufacturing expenses variance) a6epew!2  
　　实际成本与估计成本(actual cost and estimated cost) D.Z4noMA6  
　　工资费用分配(salary costs allocation) ,Vr'F  
　　成本曲线(cost curve) zMbz_22*  
　　农业生产成本(agriculture production cost) b&xlT+GN  
　　原始成本和重置成本(original cost and replacement cost) D>m!R[!o  
　　工程施工成本 5|Hz$oU  
　　直接成本与间接成本(direct cost and indirect cost) '/~j !H4q9  
　　可控成本(controllable cost) bqSp4TI  
　　制造费用分配(manufacturing expenses allocation) 2Pic4Z  
　　理论成本与应用成本(theory cost and practice cost) Oq4J$/%  
　　辅助生产成本分配(auxiliary production cost allocation) ';Ew -u  
　　期间,费用 MNVOloA  
　　成本控制程序(procedure of cost control) pipqXe  
　　成本记录(cost entry, cost recorder cost agenda) 6U[bAp  
　　成本计算分批法(job costing method) zqs|~W]c  
　　成本计算分步法 '.1_anE]  
　　直接人工成本差异(direct labor variance)  >q^l  
　　成本控制方法(cost control method)