[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)%]?/w  
　　股本 Share capital W`]
,  
　　已归还投资 Investment returned V|vU17Cgy  
　　利润分配-其他转入 Profit appropriation - other transfer in sb Oa] 5]
 
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hqVx%4s*J  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zH8l-0I+$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9="i'nYp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c$ Kn.<a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vyT$IdV2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ):C4"2l3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -\yaP8V  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b w5|gmO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y'kD_T`f,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0Ha1pqR  
　　期初未分配利润 Retained earnings, beginning of the year 4RsV\Y{FN  
　　资本公积-股本溢价 Capital surplus - share premium w5|az6wZB!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V0R
;q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o Wg5-pMWZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]SpUD  
　　资本公积-拨款转入 Capital surplus - subsidiary uj_u
j!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 94"R&
|  
　　资本公积-其他 Capital surplus - others C\UD0r'p?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $@q)IK%FDL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y;S+2])R2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RL
r;]j8cm  
　　盈余公积-储备基金 Surplus reserve - reserve fund R%XbO~{u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `bO+3Y'5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {U4BPKo f  
　　主营业务收入 Sales >:5/V0;,  
　　主营业务成本 Cost of sales G}mJtXT#=  
　　主营业务税金及附加 Sales tax &ZFsK c#  
　　营业费用 Operating expenses vBQ| h  
　　管理费用 General and administrative expenses -8Z%5W`  
　　财务费用 Financial expenses J\XYUs  
　　投资收益 Investment income 4`)B@<  
　　其他业务收入 Other operating income a;m-Vu!  
　　营业外收入 Non-operating income R H^8"%\  
　　补贴收入 Subsidy income eu~WFI  
　　其他业务支出 Other operating expenses %WHue  
　　营业外支出 Non-operating expenses oUR'gc :  
　　所得税 Income tax 6w<jg/5t  
　　直接人工成本差异(direct labor variance) G_=`&i"4  
　　直接材料成本差异(direct material variance) :<Y,^V(  
　　在产品计价(work-in-process costing) LX4S}QXw  
　　联产品成本计算(joint products costing) IX;u+B  
　　生产成本汇总程序(accumulation process of procluction cost) -gH1`*YL  
　　制造费用差异(manufacturing expenses variance) MzsDWx;eJ  
　　实际成本与估计成本(actual cost and estimated cost) -uenCWF\#  
　　工资费用分配(salary costs allocation) QNzI  
　　成本曲线(cost curve) om$)8'A,l  
　　农业生产成本(agriculture production cost) hT9
fqH  
　　原始成本和重置成本(original cost and replacement cost) Lllyx20U  
　　工程施工成本 ( du<0J|PT  
　　直接成本与间接成本(direct cost and indirect cost) z+&mMP`-  
　　可控成本(controllable cost) f$9V_j-K+  
　　制造费用分配(manufacturing expenses allocation) )#Ea~>
v  
　　理论成本与应用成本(theory cost and practice cost) e?3 S0}  
　　辅助生产成本分配(auxiliary production cost allocation) 8.Wf^j$+{  
　　期间,费用  HE. `  
　　成本控制程序(procedure of cost control) Z ) qc-~S  
　　成本记录(cost entry, cost recorder cost agenda) z#GZvB/z)  
　　成本计算分批法(job costing method) \kZxys!4  
　　成本计算分步法 #rqLuqw  
　　直接人工成本差异(direct labor variance) 5E?{>1  
　　成本控制方法(cost control method)