[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 rrIyZ@_d9  
　　股本 Share capital hs6pp/h>  
　　已归还投资 Investment returned rgy I:
F.  
　　利润分配-其他转入 Profit appropriation - other transfer in a)|y0w)vV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4*_jGw  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wd:Yy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bRo<~ rp%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r3V1l
8M V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~EtGR # N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]*dYX=6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k?=1q[RQH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @$slGY  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /gAT@ Vx  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AKk=XAGW  
　　期初未分配利润 Retained earnings, beginning of the year l|q-kR Rjn  
　　资本公积-股本溢价 Capital surplus - share premium  }$oS/bo  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V x#M!os0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~+.=  
　　资本公积-股权投资准备 Capital surplus - investment reserve F:/x7]7??Z  
　　资本公积-拨款转入 Capital surplus - subsidiary _'D(>e?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $f@YQN=  
　　资本公积-其他 Capital surplus - others %9YY \a {  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NuOA'e+i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xg~9<BGsi  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l
a;*>  
　　盈余公积-储备基金 Surplus reserve - reserve fund hpf0fU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ss-W[|cH U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (wj:Gc  
　　主营业务收入 Sales ByY^d#oE  
　　主营业务成本 Cost of sales 2: QT`e&  
　　主营业务税金及附加 Sales tax $yU 5WEX  
　　营业费用 Operating expenses l8~(bq1  
　　管理费用 General and administrative expenses ;R=n<=Axa  
　　财务费用 Financial expenses T]wC?gQG  
　　投资收益 Investment income stG +4w  
　　其他业务收入 Other operating income 
GR|\OJ<2  
　　营业外收入 Non-operating income B/X$ZQ0  
　　补贴收入 Subsidy income ;*?>w|t}w  
　　其他业务支出 Other operating expenses }NDl~5  
　　营业外支出 Non-operating expenses v4e4,Nt  
　　所得税 Income tax DN:| s+Lz  
　　直接人工成本差异(direct labor variance) YCRE-5!  
　　直接材料成本差异(direct material variance) 0"7+;(\1Rk  
　　在产品计价(work-in-process costing) +'8a>K^  
　　联产品成本计算(joint products costing) n1%2sV)>  
　　生产成本汇总程序(accumulation process of procluction cost) ILr=<j  
　　制造费用差异(manufacturing expenses variance) K/9Jx(I,qL  
　　实际成本与估计成本(actual cost and estimated cost) J4+WF#xI2  
　　工资费用分配(salary costs allocation) yeyDB>#Va.  
　　成本曲线(cost curve) VL)< u"d4  
　　农业生产成本(agriculture production cost) NU=2*gM  
　　原始成本和重置成本(original cost and replacement cost) ]RAh['u|  
　　工程施工成本 _Q:z -si  
　　直接成本与间接成本(direct cost and indirect cost) bci]"uzB  
　　可控成本(controllable cost) "R5G^-<hp  
　　制造费用分配(manufacturing expenses allocation) *zUK3&n~I  
　　理论成本与应用成本(theory cost and practice cost) +yI$4MY  
　　辅助生产成本分配(auxiliary production cost allocation) ZK;/~9KU  
　　期间,费用 3qTr|8`s  
　　成本控制程序(procedure of cost control) XQ~Xls%]   
　　成本记录(cost entry, cost recorder cost agenda) 1j<uFhi>  
　　成本计算分批法(job costing method) {m!5IR  
　　成本计算分步法 D?#l8  
　　直接人工成本差异(direct labor variance) CHTK.%AQH!  
　　成本控制方法(cost control method)