[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 ~HM,@5dFC
 
　　股本 Share capital K+F]a]kld  
　　已归还投资 Investment returned '^6jRI,  
　　利润分配-其他转入 Profit appropriation - other transfer in H[;\[3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i& phko}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vIK+18v7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a6/$}lCq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q_GO;-b{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7hq$vI%0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U~nW>WJ+.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .!><qVg  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V`,tu `6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?Z{:[.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BT3X7Cx  
　　期初未分配利润 Retained earnings, beginning of the year @/yQ4Gr  
　　资本公积-股本溢价 Capital surplus - share premium :tTP3t5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FTk`Mq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $HE ?B{  
　　资本公积-股权投资准备 Capital surplus - investment reserve `;\<Fr  
　　资本公积-拨款转入 Capital surplus - subsidiary Bq
# l8u  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |GqKa  
　　资本公积-其他 Capital surplus - others {CVn&|}J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 
2 yY.rs  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G*].g[
'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D(YNa   
　　盈余公积-储备基金 Surplus reserve - reserve fund B}|(/a@*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qe@ctHpn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7hLdCSX  
　　主营业务收入 Sales !IUH 5  
　　主营业务成本 Cost of sales )=EJFQ*v  
　　主营业务税金及附加 Sales tax ~4t7Q  
　　营业费用 Operating expenses HZ 8k%X}1  
　　管理费用 General and administrative expenses $ Lf-Gi  
　　财务费用 Financial expenses p>#QFd"m  
　　投资收益 Investment income ?yq $ >Qba  
　　其他业务收入 Other operating income 9-6E(D-ux  
　　营业外收入 Non-operating income ZR"BxE0_k  
　　补贴收入 Subsidy income tX u_o6]  
　　其他业务支出 Other operating expenses x]X!nx 6G  
　　营业外支出 Non-operating expenses /OaW4 b$Tz  
　　所得税 Income tax 8`4Z%;1  
　　直接人工成本差异(direct labor variance) ~ 6`Ha@  
　　直接材料成本差异(direct material variance) :~gG]|F  
　　在产品计价(work-in-process costing) ybNy"2Wk  
　　联产品成本计算(joint products costing) fg8"fbG`:  
　　生产成本汇总程序(accumulation process of procluction cost) <lxE^M  
　　制造费用差异(manufacturing expenses variance) Dg_Ao
C  
　　实际成本与估计成本(actual cost and estimated cost) J-3%.fX,  
　　工资费用分配(salary costs allocation) >kN%R8*Sx  
　　成本曲线(cost curve) F~O}@e{  
　　农业生产成本(agriculture production cost) m @2;9  
　　原始成本和重置成本(original cost and replacement cost) d0"Xlleld  
　　工程施工成本 rERHfr`OU  
　　直接成本与间接成本(direct cost and indirect cost) }X;LR\^u[f  
　　可控成本(controllable cost) ~Y3"vdd  
　　制造费用分配(manufacturing expenses allocation) ? 016  
　　理论成本与应用成本(theory cost and practice cost) k#Bq8d  
　　辅助生产成本分配(auxiliary production cost allocation) \A'tV/YAd  
　　期间,费用 dEuts*@Q  
　　成本控制程序(procedure of cost control) Z 8yt8O  
　　成本记录(cost entry, cost recorder cost agenda) Bf-KCqC".  
　　成本计算分批法(job costing method) re-; s  
　　成本计算分步法 pk&;5|cCD  
　　直接人工成本差异(direct labor variance) Sph:OX8  
　　成本控制方法(cost control method)