[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 m.iCGX  
　　股本 Share capital jr|(K*;  
　　已归还投资 Investment returned =!w5%|r.  
　　利润分配-其他转入 Profit appropriation - other transfer in ,^pM]+NF|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @{iws@.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zH0%; o}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund yM}}mypS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GbFLu` Iu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund : ^F+mQN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GpMKOjVm|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `MAee8u'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w},' 1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cv=nG Fx6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %0fF
_OU  
　　期初未分配利润 Retained earnings, beginning of the year [^EU'lewnW  
　　资本公积-股本溢价 Capital surplus - share premium )@09Y_9r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {>H#/I8si  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  9f+|m9~2  
　　资本公积-股权投资准备 Capital surplus - investment reserve jV]'/X<  
　　资本公积-拨款转入 Capital surplus - subsidiary zlF*F8>m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
W$B&asO  
　　资本公积-其他 Capital surplus - others Q&] }`Rp=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7F5t &  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z.am^Q^Y!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |R8=yO%(  
　　盈余公积-储备基金 Surplus reserve - reserve fund hb9e6Cc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
VUC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment l=8)_z;~D  
　　主营业务收入 Sales ~=h]r/b< U  
　　主营业务成本 Cost of sales @kvgq 0ab  
　　主营业务税金及附加 Sales tax 7}OzTup  
　　营业费用 Operating expenses QWH1xId  
　　管理费用 General and administrative expenses M[}EVt~  
　　财务费用 Financial expenses WMnR+?q  
　　投资收益 Investment income a% |[m,FvP  
　　其他业务收入 Other operating income :@jhe8'w  
　　营业外收入 Non-operating income e4
p:Zb:  
　　补贴收入 Subsidy income _IuEa\>  
　　其他业务支出 Other operating expenses ^. 5L\  
　　营业外支出 Non-operating expenses i>HipD,TD  
　　所得税 Income tax S+
3'C  
　　直接人工成本差异(direct labor variance) X&o!xV -+  
　　直接材料成本差异(direct material variance) *vc=>AEc  
　　在产品计价(work-in-process costing) ;>QED  
　　联产品成本计算(joint products costing) %
y)5:]  
　　生产成本汇总程序(accumulation process of procluction cost) GenkYtS  
　　制造费用差异(manufacturing expenses variance) CP_ ?DyWU  
　　实际成本与估计成本(actual cost and estimated cost) %;yDiQ!+  
　　工资费用分配(salary costs allocation) R$'4 d  
　　成本曲线(cost curve) TC[_Ip
&  
　　农业生产成本(agriculture production cost) 5JW+&XA  
　　原始成本和重置成本(original cost and replacement cost) T =35?   
　　工程施工成本 E{kh)-   
　　直接成本与间接成本(direct cost and indirect cost) s fNXIEr^  
　　可控成本(controllable cost) ZHUAM59bx  
　　制造费用分配(manufacturing expenses allocation) DnvJx!#R  
　　理论成本与应用成本(theory cost and practice cost) OSk:njyC[  
　　辅助生产成本分配(auxiliary production cost allocation) 5W"nn  
　　期间,费用 oEbgyT gB  
　　成本控制程序(procedure of cost control) #mlTN3   
　　成本记录(cost entry, cost recorder cost agenda) O(
G|fs  
　　成本计算分批法(job costing method) LI_>fuv"8  
　　成本计算分步法 u3vBMe0v[  
　　直接人工成本差异(direct labor variance) ^prseO?A  
　　成本控制方法(cost control method)