[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 Ny"9!3V   
　　股本 Share capital 'pA%lc)  
　　已归还投资 Investment returned :3M,]W]  
　　利润分配-其他转入 Profit appropriation - other transfer in rRevyT
s  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vJ0v6\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve a@? $#>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gNr4oOR{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^?e[$}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qBk[Afjgz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,.Ofv):=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =)bOteWM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IEm?'o:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oN}\bK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }P2*MrkcHB  
　　期初未分配利润 Retained earnings, beginning of the year yl>^QMmo  
　　资本公积-股本溢价 Capital surplus - share premium g(P7CX+y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -(57C*#ap  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ps0Cc_  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,q*
|R 
O  
　　资本公积-拨款转入 Capital surplus - subsidiary U,b80%k:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MO~T_6  
　　资本公积-其他 Capital surplus - others ky !ZJR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y1 a%f.F`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;FlDRDZ%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .;?ha'  
　　盈余公积-储备基金 Surplus reserve - reserve fund lsV>sW4]Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund OC5oxL2HTe  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9{u/|,rq1  
　　主营业务收入 Sales 86%k2~L  
　　主营业务成本 Cost of sales /;_$:`|/  
　　主营业务税金及附加 Sales tax ~%\vX  
　　营业费用 Operating expenses 23LG)or.JC  
　　管理费用 General and administrative expenses e[k\VYj[  
　　财务费用 Financial expenses .NdsKhg b  
　　投资收益 Investment income O#tmB?n*  
　　其他业务收入 Other operating income ->|eMV'd  
　　营业外收入 Non-operating income ~a=]w#-KD  
　　补贴收入 Subsidy income bIT[\Q  
　　其他业务支出 Other operating expenses ~RLj
L"  
　　营业外支出 Non-operating expenses nILUo2e~  
　　所得税 Income tax !o' a]8  
　　直接人工成本差异(direct labor variance) ++2a xRl  
　　直接材料成本差异(direct material variance) :TrP3wV_  
　　在产品计价(work-in-process costing) s,-<P1}/  
　　联产品成本计算(joint products costing) K{y`Sb~k  
　　生产成本汇总程序(accumulation process of procluction cost)  :SF
f}  
　　制造费用差异(manufacturing expenses variance) -X EK[  
　　实际成本与估计成本(actual cost and estimated cost) d> M0:  
　　工资费用分配(salary costs allocation) Q]/g=Nn ^~  
　　成本曲线(cost curve) _u-tRHh|A  
　　农业生产成本(agriculture production cost) |{MFo)  
　　原始成本和重置成本(original cost and replacement cost) O0^Y1l  
　　工程施工成本 /pe.?Zd  
　　直接成本与间接成本(direct cost and indirect cost) Xj?LU7  
　　可控成本(controllable cost) ]mBlXE:Z  
　　制造费用分配(manufacturing expenses allocation) El`G<esX  
　　理论成本与应用成本(theory cost and practice cost) D{]w+  
　　辅助生产成本分配(auxiliary production cost allocation) = r=/L  
　　期间,费用 !G;BYr>X  
　　成本控制程序(procedure of cost control) 5'Mw{`  
　　成本记录(cost entry, cost recorder cost agenda) F[ ^ p~u{  
　　成本计算分批法(job costing method) g7%vI8Y)@  
　　成本计算分步法 cL%e P.  
　　直接人工成本差异(direct labor variance) @6jKjI  
　　成本控制方法(cost control method)