[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 <$3nD b-  
　　股本 Share capital !RUo:b+  
　　已归还投资 Investment returned zUgkY`]:BJ  
　　利润分配-其他转入 Profit appropriation - other transfer in
l'{goyf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0_zSQn9c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uy- Ncy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +VW]
%6+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y $DB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !zJ67-G  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o-CJdOS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Rw=E_q{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~V- o{IA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <C`eZ}Qqv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :pjK\  
　　期初未分配利润 Retained earnings, beginning of the year r`g
;k&"a  
　　资本公积-股本溢价 Capital surplus - share premium 
wG[l9)lz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dvWlx]'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |Gs-9+'y  
　　资本公积-股权投资准备 Capital surplus - investment reserve .p0n\$r  
　　资本公积-拨款转入 Capital surplus - subsidiary I lL   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #<>E+ r+  
　　资本公积-其他 Capital surplus - others ,v5>sL  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l3|>*szX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]~M{@h!<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _,?HrL9  
　　盈余公积-储备基金 Surplus reserve - reserve fund n
*0F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )ZU#19vr7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vHe.+XY  
　　主营业务收入 Sales z'K7J'(R  
　　主营业务成本 Cost of sales I%|s  
　　主营业务税金及附加 Sales tax %7wzGtM]ps  
　　营业费用 Operating expenses zw9ULQ$#  
　　管理费用 General and administrative expenses 5h^qtK  
　　财务费用 Financial expenses {Om3fSk:  
　　投资收益 Investment income >Ez}r(QQ^  
　　其他业务收入 Other operating income M_ cb(=ey  
　　营业外收入 Non-operating income 2}\sj'0&  
　　补贴收入 Subsidy income kRa$jD^?  
　　其他业务支出 Other operating expenses :*%\i' $!/  
　　营业外支出 Non-operating expenses I}0-  
　　所得税 Income tax p 8Hv7*  
　　直接人工成本差异(direct labor variance) ywtDz8!^u  
　　直接材料成本差异(direct material variance) "Ksd9,J\b  
　　在产品计价(work-in-process costing) l>P~M50D?{  
　　联产品成本计算(joint products costing) Jpnp'  
　　生产成本汇总程序(accumulation process of procluction cost) 3lgyX/?o  
　　制造费用差异(manufacturing expenses variance) /!8:/7r+W  
　　实际成本与估计成本(actual cost and estimated cost) evk <<zi  
　　工资费用分配(salary costs allocation) WW@"75t  
　　成本曲线(cost curve) a#**96Av  
　　农业生产成本(agriculture production cost) 8>+eG
z|  
　　原始成本和重置成本(original cost and replacement cost) mYRR==iDL  
　　工程施工成本  ]= D  
　　直接成本与间接成本(direct cost and indirect cost) ]>!_OCe&  
　　可控成本(controllable cost) fb=vO U  
　　制造费用分配(manufacturing expenses allocation) >(Ddw N9l  
　　理论成本与应用成本(theory cost and practice cost) SygsZv&LZ  
　　辅助生产成本分配(auxiliary production cost allocation) j*\MUR=  
　　期间,费用 ?&^l8gE  
　　成本控制程序(procedure of cost control) ~i {)J  
　　成本记录(cost entry, cost recorder cost agenda) 2uB26SEIl  
　　成本计算分批法(job costing method) Ek\Zi#f<  
　　成本计算分步法 $jL.TraV7  
　　直接人工成本差异(direct labor variance) 7cQw?C  
　　成本控制方法(cost control method)