[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 ?<Lm58p8  
　　股本 Share capital k8%@PC$  
　　已归还投资 Investment returned _6'@#DN  
　　利润分配-其他转入 Profit appropriation - other transfer in c27(en(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .rnT'""i<5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (hg6<`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "S*@._   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {J,4g:4G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %r*,m3d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .GL@`7"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]yL+lv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l-S0Gn/'X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J@}PySq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G6G-qqXy6  
　　期初未分配利润 Retained earnings, beginning of the year FK`:eP{  
　　资本公积-股本溢价 Capital surplus - share premium >yHtGIHe-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )jg*u}u 0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation '>n&3`r5  
　　资本公积-股权投资准备 Capital surplus - investment reserve $R+gA{49%  
　　资本公积-拨款转入 Capital surplus - subsidiary z%
iPk'^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rm$dv%q  
　　资本公积-其他 Capital surplus - others aw~h03R_Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^S?f"''y3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %Lb
cwh(9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #y[omla8  
　　盈余公积-储备基金 Surplus reserve - reserve fund @^ *62  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }V`_(%Q-e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -Fu,oEj{*  
　　主营业务收入 Sales x$D^Bh,  
　　主营业务成本 Cost of sales X.[bgvm~C  
　　主营业务税金及附加 Sales tax AE~@F4MK  
　　营业费用 Operating expenses FQ`1c[M@  
　　管理费用 General and administrative expenses !`1m.  
　　财务费用 Financial expenses ` aF8|tc_  
　　投资收益 Investment income 4;r,U{uR  
　　其他业务收入 Other operating income "@/pQoLy  
　　营业外收入 Non-operating income =&qH%S
6  
　　补贴收入 Subsidy income YRr,{[e  
　　其他业务支出 Other operating expenses 0a#v}w^*  
　　营业外支出 Non-operating expenses 5??}9  
　　所得税 Income tax Uxi
k&M  
　　直接人工成本差异(direct labor variance) j3T)gFP  
　　直接材料成本差异(direct material variance) MI
^$df  
　　在产品计价(work-in-process costing) MPy><J  
　　联产品成本计算(joint products costing) hvNK"^\p  
　　生产成本汇总程序(accumulation process of procluction cost) h z{--  
　　制造费用差异(manufacturing expenses variance) !E_|Zp]up  
　　实际成本与估计成本(actual cost and estimated cost) .XiO92d9  
　　工资费用分配(salary costs allocation) O>a1S*mxP  
　　成本曲线(cost curve) 3S2Alx!6  
　　农业生产成本(agriculture production cost) )*{B_[  
　　原始成本和重置成本(original cost and replacement cost) M0 \gp@Fe  
　　工程施工成本 zUZET'Bm9  
　　直接成本与间接成本(direct cost and indirect cost) CSq|R-@<U  
　　可控成本(controllable cost) ?Tu=-ppw  
　　制造费用分配(manufacturing expenses allocation) +PI}$c-|`  
　　理论成本与应用成本(theory cost and practice cost) m)"(S  
　　辅助生产成本分配(auxiliary production cost allocation) B 8n[ E  
　　期间,费用 A#19&}  
　　成本控制程序(procedure of cost control) ~gGkw#  
　　成本记录(cost entry, cost recorder cost agenda) JX[]u<h?  
　　成本计算分批法(job costing method) q5-i=lw  
　　成本计算分步法 I"x|U[*B  
　　直接人工成本差异(direct labor variance) &GJVFr~z  
　　成本控制方法(cost control method)