[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 [P?.(*  
　　股本 Share capital ti^msC8e  
　　已归还投资 Investment returned ImVHX~qHJ  
　　利润分配-其他转入 Profit appropriation - other transfer in ^N_?&pgy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !]z6?kU K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $mp'/]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund nXnO]wXC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .ITR3]$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iH"
"dtO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
dY%>C75O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Mee+bp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KQ(7%W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Swg%[r=p=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "G3zl{ ?GP  
　　期初未分配利润 Retained earnings, beginning of the year q-)Ynp4'  
　　资本公积-股本溢价 Capital surplus - share premium ;+h-o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k+FiW3-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X0QLT:J b  
　　资本公积-股权投资准备 Capital surplus - investment reserve zL,B?  
　　资本公积-拨款转入 Capital surplus - subsidiary t&99ZdE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C%y!)v_x  
　　资本公积-其他 Capital surplus - others 96$qH{]Ap  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J|A:C[7 2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zgh~P^Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IJt8* cw  
　　盈余公积-储备基金 Surplus reserve - reserve fund nY[]k p@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }yW*vy6`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2XN];,{  
　　主营业务收入 Sales EsR$H2"  
　　主营业务成本 Cost of sales R
g?m$$X`  
　　主营业务税金及附加 Sales tax ^E3i]Oem  
　　营业费用 Operating expenses =(Ll}V,  
　　管理费用 General and administrative expenses (]l}QR%Bxu  
　　财务费用 Financial expenses {v>orP?  
　　投资收益 Investment income )HN,Az"  
　　其他业务收入 Other operating income {KO+t7'Q  
　　营业外收入 Non-operating income V!94I2%#x  
　　补贴收入 Subsidy income Z-D4~
?Tv  
　　其他业务支出 Other operating expenses #I(Ho:b  
　　营业外支出 Non-operating expenses xEfz AJ5&  
　　所得税 Income tax $ }D9)&f;  
　　直接人工成本差异(direct labor variance) _(Qec?[^Ps  
　　直接材料成本差异(direct material variance) dUg| {l  
　　在产品计价(work-in-process costing)
L~])?d  
　　联产品成本计算(joint products costing) e:&(y){n(  
　　生产成本汇总程序(accumulation process of procluction cost) Fl'+ C   
　　制造费用差异(manufacturing expenses variance) 7u9!:}Tu  
　　实际成本与估计成本(actual cost and estimated cost) "}jY;d#n  
　　工资费用分配(salary costs allocation) 3LaqEj  
　　成本曲线(cost curve) rcWr0q  
　　农业生产成本(agriculture production cost) C/{tvY /o  
　　原始成本和重置成本(original cost and replacement cost) aF~ 0\XC  
　　工程施工成本 2Xt$KF,?  
　　直接成本与间接成本(direct cost and indirect cost) n 7Bua  
　　可控成本(controllable cost) s}pn5zMp:8  
　　制造费用分配(manufacturing expenses allocation) !VJ5(b  
　　理论成本与应用成本(theory cost and practice cost) +%hA6n  
　　辅助生产成本分配(auxiliary production cost allocation) ^l(Kj3gM  
　　期间,费用 !}gC0
dJ  
　　成本控制程序(procedure of cost control) 9Xv>FVG!  
　　成本记录(cost entry, cost recorder cost agenda) i9FHEu_  
　　成本计算分批法(job costing method) RI q9wD}4(  
　　成本计算分步法 ZKv^q%92  
　　直接人工成本差异(direct labor variance) ;P{HePs=)  
　　成本控制方法(cost control method)