[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 s3qWTdM  
　　股本 Share capital _J(n~"eR  
　　已归还投资 Investment returned ?T=]? [  
　　利润分配-其他转入 Profit appropriation - other transfer in 0zm)M
Sg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ck;O59A"&-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gw~%jD-2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Xou1X$$z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Atl`J.;G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IN=pki|.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M2HO!btf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &7Frg`B&:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e~R; 2bk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3D_Ky Z~M+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f0p+l-iEv  
　　期初未分配利润 Retained earnings, beginning of the year w}+#w8hu  
　　资本公积-股本溢价 Capital surplus - share premium <i{O\K]9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L[ l?}\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b~DtaGh  
　　资本公积-股权投资准备 Capital surplus - investment reserve \{r-e  
　　资本公积-拨款转入 Capital surplus - subsidiary h/~:}Bof  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n,sf$9"  
　　资本公积-其他 Capital surplus - others {Hncm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $jT&]p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4w,=6|#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zRTR  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gt#Jr!N~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund lOIBX@K E  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T=r-6e N  
　　主营业务收入 Sales ~^d. zIN!  
　　主营业务成本 Cost of sales ~3byAL  
　　主营业务税金及附加 Sales tax M|!^ #!a(  
　　营业费用 Operating expenses H`u8}{7  
　　管理费用 General and administrative expenses z'@j9vT  
　　财务费用 Financial expenses zogtIn)  
　　投资收益 Investment income 5/x"!Jk
 
　　其他业务收入 Other operating income AA][}lU:5  
　　营业外收入 Non-operating income +5J"G/f  
　　补贴收入 Subsidy income g8^\|   
　　其他业务支出 Other operating expenses 7sP;+G  
　　营业外支出 Non-operating expenses QZy+`  
　　所得税 Income tax FTM(y CN  
　　直接人工成本差异(direct labor variance) `nBCCz'Y!  
　　直接材料成本差异(direct material variance) s_]p6M  
　　在产品计价(work-in-process costing) Bz}Dgbb  
　　联产品成本计算(joint products costing) lfjY45
=  
　　生产成本汇总程序(accumulation process of procluction cost) .d< +-w2Mu  
　　制造费用差异(manufacturing expenses variance) eXJt9olI  
　　实际成本与估计成本(actual cost and estimated cost) ,w~0U  
　　工资费用分配(salary costs allocation) Y.I-hl1<r  
　　成本曲线(cost curve) iku8T*&uc  
　　农业生产成本(agriculture production cost) }e3M5LI1L  
　　原始成本和重置成本(original cost and replacement cost) o `?0D)/O  
　　工程施工成本 RjS;Ck@;  
　　直接成本与间接成本(direct cost and indirect cost) o(xRq;i  
　　可控成本(controllable cost) %bI(  
　　制造费用分配(manufacturing expenses allocation) <S~_|Y*v  
　　理论成本与应用成本(theory cost and practice cost) ;t!n%SnK9!  
　　辅助生产成本分配(auxiliary production cost allocation) (]7*Kq  
　　期间,费用 Y" 9 o  
　　成本控制程序(procedure of cost control) =H*}{'#  
　　成本记录(cost entry, cost recorder cost agenda) Enee
\!@v  
　　成本计算分批法(job costing method) 5,=Yi$x  
　　成本计算分步法 !:e|M|T'I*  
　　直接人工成本差异(direct labor variance) 9k
\`3SE  
　　成本控制方法(cost control method)