[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 )'Oh`$M  
　　股本 Share capital  V_C-P[2~  
　　已归还投资 Investment returned 6FUw"|\u{  
　　利润分配-其他转入 Profit appropriation - other transfer in Ipf|")*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,R'@%,/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~res
 V  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CAWA3fcQp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yW+yg{Gg:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pA`+hQNN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  :l~ I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N/]o4o  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l\BVS)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G %
N $C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X'wE7=29M  
　　期初未分配利润 Retained earnings, beginning of the year _9faBrzd  
　　资本公积-股本溢价 Capital surplus - share premium b^ L \>3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !zuxz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Mx6@$tQ%  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;>506jZ  
　　资本公积-拨款转入 Capital surplus - subsidiary e8y;.D[2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4oK?-|=?  
　　资本公积-其他 Capital surplus - others 4,..kSA3iw  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X- pqw~$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x1Lb*3Fe  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A:>01ZJ5S+  
　　盈余公积-储备基金 Surplus reserve - reserve fund QBtnx[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3Dg,GaRk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3j,Q`+l/6d  
　　主营业务收入 Sales `kOD[*  
　　主营业务成本 Cost of sales zw+B9PYqX  
　　主营业务税金及附加 Sales tax H70LhN  
　　营业费用 Operating expenses ^:6{22C{  
　　管理费用 General and administrative expenses K2he4<  
　　财务费用 Financial expenses 8 ![|F:  
　　投资收益 Investment income BsBK@+ZyI  
　　其他业务收入 Other operating income d1T,eJ}  
　　营业外收入 Non-operating income k xP-,MD  
　　补贴收入 Subsidy income HqI t74+  
　　其他业务支出 Other operating expenses 7]^M>#  
　　营业外支出 Non-operating expenses Acnl^x7Y1  
　　所得税 Income tax x6(~;J  
　　直接人工成本差异(direct labor variance) I{ HN67O  
　　直接材料成本差异(direct material variance) r9X? PA0f  
　　在产品计价(work-in-process costing) =6woWlfb  
　　联产品成本计算(joint products costing) :Nu^  
　　生产成本汇总程序(accumulation process of procluction cost) E8>Rui@9  
　　制造费用差异(manufacturing expenses variance) h lkn%  
　　实际成本与估计成本(actual cost and estimated cost) iDMJicW!+F  
　　工资费用分配(salary costs allocation) i\1TOP|h  
　　成本曲线(cost curve) ~}F{vm  
　　农业生产成本(agriculture production cost) xG}(5Tt  
　　原始成本和重置成本(original cost and replacement cost) AP [|Ta  
　　工程施工成本 &L#UGp$,  
　　直接成本与间接成本(direct cost and indirect cost) e& 7JpT  
　　可控成本(controllable cost) , 3,gG"  
　　制造费用分配(manufacturing expenses allocation) '#s05hr  
　　理论成本与应用成本(theory cost and practice cost) g$HwxA9Gp/  
　　辅助生产成本分配(auxiliary production cost allocation) thV>j9'  
　　期间,费用 W)9K`hM6  
　　成本控制程序(procedure of cost control) e"/;7:J5\  
　　成本记录(cost entry, cost recorder cost agenda) ;epV<{e$q4  
　　成本计算分批法(job costing method) 8dV=[+  
　　成本计算分步法 S M!Txe#  
　　直接人工成本差异(direct labor variance) 9[1`jtm  
　　成本控制方法(cost control method)