[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 UX<Qcjm$e  
　　股本 Share capital oBq 49u1  
　　已归还投资 Investment returned {HC@u{K-  
　　利润分配-其他转入 Profit appropriation - other transfer in , $Qo =  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MaBYk?TR~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8E&XbqP+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund n26Y]7N  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a9zw)A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {k.MS-q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !}\4utHY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ``,k5!a66\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MF60-VE  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )yY6rI;:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~m1P_`T  
　　期初未分配利润 Retained earnings, beginning of the year 5WqXo {S  
　　资本公积-股本溢价 Capital surplus - share premium B{oU,3U>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nhSb~QqEh  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xt'tL:d  
　　资本公积-股权投资准备 Capital surplus - investment reserve D47 R  
　　资本公积-拨款转入 Capital surplus - subsidiary f"7M^1)h2%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation w#JJXXQI  
　　资本公积-其他 Capital surplus - others aw?=hXR!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 
;n=. {[,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6~#Ih)K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PN~@  
　　盈余公积-储备基金 Surplus reserve - reserve fund bsxTqJ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @`-[;?>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7f<EoSK  
　　主营业务收入 Sales q'oMAMf}  
　　主营业务成本 Cost of sales vvB(r!  
　　主营业务税金及附加 Sales tax FVv8--  
　　营业费用 Operating expenses j7FN\ cz  
　　管理费用 General and administrative expenses H* ,,^  
　　财务费用 Financial expenses OI} &m^IOo  
　　投资收益 Investment income 7@.cOB`y@3  
　　其他业务收入 Other operating income ~`>e5OgOJ  
　　营业外收入 Non-operating income +6smsL~<#v  
　　补贴收入 Subsidy income '^%~JyU  
　　其他业务支出 Other operating expenses G>YAJo  
　　营业外支出 Non-operating expenses o ]Jv;Iy@?  
　　所得税 Income tax Y=Z1Tdxa|  
　　直接人工成本差异(direct labor variance) PUQES(&  
　　直接材料成本差异(direct material variance) Fg$3N5*
 
　　在产品计价(work-in-process costing) =5D nR  
　　联产品成本计算(joint products costing) krq/7|  
　　生产成本汇总程序(accumulation process of procluction cost) Y\],2[liF  
　　制造费用差异(manufacturing expenses variance) m`4R]L]  
　　实际成本与估计成本(actual cost and estimated cost) D2YZ9e
  
　　工资费用分配(salary costs allocation) /$n ~lf  
　　成本曲线(cost curve) c/L>>t  
　　农业生产成本(agriculture production cost) Md)zEj`\  
　　原始成本和重置成本(original cost and replacement cost) D3Jr3 %>  
　　工程施工成本 VhT= l  
　　直接成本与间接成本(direct cost and indirect cost) `"iY*  
　　可控成本(controllable cost) CV$],BM  
　　制造费用分配(manufacturing expenses allocation) $(s\{(Wn  
　　理论成本与应用成本(theory cost and practice cost) }],Z;:  
　　辅助生产成本分配(auxiliary production cost allocation) K|C^l;M6  
　　期间,费用 +^rh[>W  
　　成本控制程序(procedure of cost control) %xwIt~ Y  
　　成本记录(cost entry, cost recorder cost agenda) kE.x+2  
　　成本计算分批法(job costing method) . .QB~  
　　成本计算分步法 2LCB])X  
　　直接人工成本差异(direct labor variance) ?#0snlah|  
　　成本控制方法(cost control method)