[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 e1XKlgl  
　　股本 Share capital hpXW tQ  
　　已归还投资 Investment returned mlc8q s  
　　利润分配-其他转入 Profit appropriation - other transfer in ??aO3Vm{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z&0[F`U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yKUxjb^b\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @8{8|P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >{{ds--  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !i8)si_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6p  }a!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c`x4."m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '^m'r+B"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Vaf,
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7:F0?l*  
　　期初未分配利润 Retained earnings, beginning of the year F&uiI;+zJ  
　　资本公积-股本溢价 Capital surplus - share premium {Zv%DV4_$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LhKbZoPp  
　　资本公积-接受现金捐赠 Capital surplus - cash donation nHeJ20  
　　资本公积-股权投资准备 Capital surplus - investment reserve .n+ ;&5  
　　资本公积-拨款转入 Capital surplus - subsidiary 9h+Hd&=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?J
+jv  
　　资本公积-其他 Capital surplus - others l'4<^q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B.4e4%BBS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l?"^2in.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5\zR>Tg".  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7]Qxt%7/>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
>n/0od9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p#w8$Qjp  
　　主营业务收入 Sales kF'9@*?J  
　　主营业务成本 Cost of sales ;]xc}4@=mg  
　　主营业务税金及附加 Sales tax } *)l  
　　营业费用 Operating expenses An#[ +?  
　　管理费用 General and administrative expenses 075IW"p'  
　　财务费用 Financial expenses ,&3+w~Ua  
　　投资收益 Investment income p:b{>lM  
　　其他业务收入 Other operating income v+xrnz  
　　营业外收入 Non-operating income I 2AQ G  
　　补贴收入 Subsidy income >QJDO ]~V  
　　其他业务支出 Other operating expenses k(tB+k!vH\  
　　营业外支出 Non-operating expenses 2k=|p@V n~  
　　所得税 Income tax c}$>UhLe  
　　直接人工成本差异(direct labor variance) a0]GQyIG  
　　直接材料成本差异(direct material variance) =e 1Q>~  
　　在产品计价(work-in-process costing) ?glx8@  
　　联产品成本计算(joint products costing) kuBtPZ  
　　生产成本汇总程序(accumulation process of procluction cost) e8):'Cb   
　　制造费用差异(manufacturing expenses variance) !wE% <Fh  
　　实际成本与估计成本(actual cost and estimated cost) ?s>_^xfD  
　　工资费用分配(salary costs allocation) m Qx1co  
　　成本曲线(cost curve) #t1? *4.p  
　　农业生产成本(agriculture production cost) &S 
*{a  
　　原始成本和重置成本(original cost and replacement cost)
"qC3%9e  
　　工程施工成本 q1YNp`]0i8  
　　直接成本与间接成本(direct cost and indirect cost) ~)$R'=  
　　可控成本(controllable cost) 4J`-&05O  
　　制造费用分配(manufacturing expenses allocation) gA_oJW4_  
　　理论成本与应用成本(theory cost and practice cost) ^F?B_'  
　　辅助生产成本分配(auxiliary production cost allocation) s\3]0n9  
　　期间,费用 + AjV0#n  
　　成本控制程序(procedure of cost control) E$8-8[  
　　成本记录(cost entry, cost recorder cost agenda) 8?m=Vw<kIZ  
　　成本计算分批法(job costing method) 9wc\~5{li  
　　成本计算分步法 @G#`uoD  
　　直接人工成本差异(direct labor variance) `0W"[BY  
　　成本控制方法(cost control method)