[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 o0-7#2  
　　股本 Share capital CIt>D'/YT  
　　已归还投资 Investment returned LGN,8v<W(  
　　利润分配-其他转入 Profit appropriation - other transfer in mU1lEx$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kl.)A-6V  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Az.k6)~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aq[;[$w  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G"CV S@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <BIj a  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #C ?
T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends nZ>bOP+,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GyV3]Qqj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sIuk  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /^~3Ib8Fw+  
　　期初未分配利润 Retained earnings, beginning of the year V/Hjd`n)`i  
　　资本公积-股本溢价 Capital surplus - share premium '3Ir(]Wfd  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )u7*YlU\I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b _fI1f|  
　　资本公积-股权投资准备 Capital surplus - investment reserve .xT8@]  
　　资本公积-拨款转入 Capital surplus - subsidiary e{edI{g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
yD iL  
　　资本公积-其他 Capital surplus - others _W41
;OY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }$W4aG*[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wiWpz Jz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve so|5HR|  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4[za|t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V\zf yH\~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment sDnHd9v<?t  
　　主营业务收入 Sales !j8h$+:K  
　　主营业务成本 Cost of sales qO= _i d  
　　主营业务税金及附加 Sales tax -k{n"9a9?  
　　营业费用 Operating expenses C+-GE9=  
　　管理费用 General and administrative expenses 
VOBzB]  
　　财务费用 Financial expenses -UaUFJa8K&  
　　投资收益 Investment income nA n/Vu  
　　其他业务收入 Other operating income i<|5~tm  
　　营业外收入 Non-operating income X>mY`$!/  
　　补贴收入 Subsidy income -;_`>OU{  
　　其他业务支出 Other operating expenses
2=X2M  
　　营业外支出 Non-operating expenses ~YHy'.  
　　所得税 Income tax 27*u^N*z@  
　　直接人工成本差异(direct labor variance) >W"g r]R<  
　　直接材料成本差异(direct material variance) J=4R" _yo  
　　在产品计价(work-in-process costing) JicAz1P1W  
　　联产品成本计算(joint products costing) >{i/LC^S  
　　生产成本汇总程序(accumulation process of procluction cost) wZVY h  
　　制造费用差异(manufacturing expenses variance) ZdHfZ3)dB  
　　实际成本与估计成本(actual cost and estimated cost) PL/as3O^A  
　　工资费用分配(salary costs allocation) ]gYnw;W$  
　　成本曲线(cost curve) \UM9cAX`  
　　农业生产成本(agriculture production cost) TjxZ-qw<  
　　原始成本和重置成本(original cost and replacement cost) B1T:c4:N  
　　工程施工成本 24PE t%2  
　　直接成本与间接成本(direct cost and indirect cost)
3TqC.S5+  
　　可控成本(controllable cost) K[0.4+  
　　制造费用分配(manufacturing expenses allocation) ;LE4UOK  
　　理论成本与应用成本(theory cost and practice cost) u Jy1vI  
　　辅助生产成本分配(auxiliary production cost allocation) ia 1Sf3  
　　期间,费用 r=P)iE
:  
　　成本控制程序(procedure of cost control) }#'wy  
　　成本记录(cost entry, cost recorder cost agenda) )orVI5ti  
　　成本计算分批法(job costing method) 3Yf&F([t  
　　成本计算分步法 %0C<_drW  
　　直接人工成本差异(direct labor variance) \Km!#:  
　　成本控制方法(cost control method)