[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 Z1Qv>@u  
　　股本 Share capital PEg]z  
　　已归还投资 Investment returned {T-^xwc  
　　利润分配-其他转入 Profit appropriation - other transfer in j+rY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r`\@Fv,&#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 56
MY@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Zl{9G?abCT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N.0g%0A.D  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B3pjli  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit iXq*EZb"R  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OL%}C*Zq  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4j8$&~/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @|5B}%!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1xu~@v60  
　　期初未分配利润 Retained earnings, beginning of the year  _8 !x  
　　资本公积-股本溢价 Capital surplus - share premium )+DDIq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 97qf3^gGd  
　　资本公积-接受现金捐赠 Capital surplus - cash donation '1(6@5tyWk  
　　资本公积-股权投资准备 Capital surplus - investment reserve Eg8b|!-')8  
　　资本公积-拨款转入 Capital surplus - subsidiary |KY-kRN7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &H P g>  
　　资本公积-其他 Capital surplus - others ANJL8t-m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |f/Uzd ~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8&nb@l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z;y{QO  
　　盈余公积-储备基金 Surplus reserve - reserve fund *l;S"}b*,_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kDXQpe  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ; O(Ml}z  
　　主营业务收入 Sales !v(^wqna\  
　　主营业务成本 Cost of sales \
XYidj  
　　主营业务税金及附加 Sales tax &]GR
*a  
　　营业费用 Operating expenses c*]f#yr?  
　　管理费用 General and administrative expenses {bR2S&=OmK  
　　财务费用 Financial expenses u!&T}i:  
　　投资收益 Investment income ?@7!D8$9  
　　其他业务收入 Other operating income ,k=8|=aF  
　　营业外收入 Non-operating income JWYe~  
　　补贴收入 Subsidy income H X F
Y  
　　其他业务支出 Other operating expenses 5Zd oem  
　　营业外支出 Non-operating expenses ~( 0bqt3c  
　　所得税 Income tax QqRF?%7q"q  
　　直接人工成本差异(direct labor variance) 5gII|8
>rQ  
　　直接材料成本差异(direct material variance) : p) R,('g  
　　在产品计价(work-in-process costing) \ *'@F+  
　　联产品成本计算(joint products costing) dJ#go*Gn  
　　生产成本汇总程序(accumulation process of procluction cost) c~O Lr  
　　制造费用差异(manufacturing expenses variance) }2;iIw`  
　　实际成本与估计成本(actual cost and estimated cost) xm1'  
　　工资费用分配(salary costs allocation) ?{jey_]M  
　　成本曲线(cost curve) Aj=GekX{  
　　农业生产成本(agriculture production cost) [ZC\8tP`V  
　　原始成本和重置成本(original cost and replacement cost) ZNM9@;7  
　　工程施工成本 UCK;?]  
　　直接成本与间接成本(direct cost and indirect cost) !icI Rqcf=  
　　可控成本(controllable cost) 4
(VV@:_%  
　　制造费用分配(manufacturing expenses allocation) _x1W\#  
　　理论成本与应用成本(theory cost and practice cost) _)~1'tCs}h  
　　辅助生产成本分配(auxiliary production cost allocation) UP$>,05z6  
　　期间,费用 [z ]P5  
　　成本控制程序(procedure of cost control) S89j:KRXH%  
　　成本记录(cost entry, cost recorder cost agenda) B :S8{  
　　成本计算分批法(job costing method) sW'_K.z  
　　成本计算分步法 #z _<{' P"  
　　直接人工成本差异(direct labor variance) ]z5hTY  
　　成本控制方法(cost control method)