[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 8#Z5-",iw  
　　股本 Share capital @ih}x  
　　已归还投资 Investment returned \}=b/FL=U  
　　利润分配-其他转入 Profit appropriation - other transfer in %E\%nTV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yBj)#m5!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7e<Q{aB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,H?p9L; qp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t_
rDXhM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -DnK)u\@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @^%_ir(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends bSghf"aN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -!cAr <  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,f+5x]F?m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9F](%/  
　　期初未分配利润 Retained earnings, beginning of the year k I~]u  
　　资本公积-股本溢价 Capital surplus - share premium pQY>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #U}U>4'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,]mwk~HeF  
　　资本公积-股权投资准备 Capital surplus - investment reserve | dwxe
a  
　　资本公积-拨款转入 Capital surplus - subsidiary 4g9b[y~U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DV\ei")  
　　资本公积-其他 Capital surplus - others Ag6 (  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R6XMBYK^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V2,WP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '[
8b0\  
　　盈余公积-储备基金 Surplus reserve - reserve fund )''wu\7A)'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund E3skC%}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ha=z<Q  
　　主营业务收入 Sales 9VE;I:NO3  
　　主营业务成本 Cost of sales ELF`uWGE  
　　主营业务税金及附加 Sales tax Bedjw =B  
　　营业费用 Operating expenses h.;CL#s  
　　管理费用 General and administrative expenses ?myXG92  
　　财务费用 Financial expenses i_Z5SMZ  
　　投资收益 Investment income Ne7{{1  
　　其他业务收入 Other operating income })lT fy  
　　营业外收入 Non-operating income %UQB?dkf$  
　　补贴收入 Subsidy income it@}dZ  
　　其他业务支出 Other operating expenses IJY5wP1
"  
　　营业外支出 Non-operating expenses *v ^"4  
　　所得税 Income tax d %W}w.  
　　直接人工成本差异(direct labor variance) ~+egu89'TU  
　　直接材料成本差异(direct material variance) vCSB8R  
　　在产品计价(work-in-process costing) `;CU[Ps?]  
　　联产品成本计算(joint products costing) FraW6T}_  
　　生产成本汇总程序(accumulation process of procluction cost) B
kxhF  
　　制造费用差异(manufacturing expenses variance) DS}rF U  
　　实际成本与估计成本(actual cost and estimated cost) s@LNQ|'kO  
　　工资费用分配(salary costs allocation) /2Lo{v=0[  
　　成本曲线(cost curve) 6QXQ<ah"  
　　农业生产成本(agriculture production cost) (iOCzZ6S  
　　原始成本和重置成本(original cost and replacement cost) -QPWi2:k  
　　工程施工成本 BemkCj
2  
　　直接成本与间接成本(direct cost and indirect cost) LIC~Kehi  
　　可控成本(controllable cost) oz6+rM6MY  
　　制造费用分配(manufacturing expenses allocation) YG~ o  
　　理论成本与应用成本(theory cost and practice cost) kdh9ftm*\  
　　辅助生产成本分配(auxiliary production cost allocation) FP 'lEp  
　　期间,费用 (TNY2Ke2 8  
　　成本控制程序(procedure of cost control) kj!7|1i2  
　　成本记录(cost entry, cost recorder cost agenda) LDEW00zL  
　　成本计算分批法(job costing method) a
sN }  
　　成本计算分步法 a@y5JxFAy  
　　直接人工成本差异(direct labor variance) 9m!!b{  
　　成本控制方法(cost control method)