[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 ,~PYt*X4  
　　股本 Share capital } l667N  
　　已归还投资 Investment returned <i?a0  
　　利润分配-其他转入 Profit appropriation - other transfer in \ gwXH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n 1b(\PA
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IXLO
>>`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p&p.Q^"ok  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :fcM:w&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q[n\R@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =JLh?Wx  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends nwI3|&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )EM7,xMz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {Bvj"mL]j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }Nj97R  
　　期初未分配利润 Retained earnings, beginning of the year <~U4*  
　　资本公积-股本溢价 Capital surplus - share premium 7
u.
|XmUz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !\ND(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^y.nDs%ZT7  
　　资本公积-股权投资准备 Capital surplus - investment reserve <z+:j!~  
　　资本公积-拨款转入 Capital surplus - subsidiary qeL pXe0c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y8Xv~4qQW  
　　资本公积-其他 Capital surplus - others #EO1`9f48x  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F4#g?R::U  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 's?Ai2=#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5E\#%K[  
　　盈余公积-储备基金 Surplus reserve - reserve fund  }alj[)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +Lm4kA+aE5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "bQ[CD  
　　主营业务收入 Sales FwAKP>6*  
　　主营业务成本 Cost of sales rnFM/GAy  
　　主营业务税金及附加 Sales tax GV|9H]_,I  
　　营业费用 Operating expenses y7\"[<E`(V  
　　管理费用 General and administrative expenses 5MTgK=c  
　　财务费用 Financial expenses \0;(VLN'U  
　　投资收益 Investment income }-p[V$:S  
　　其他业务收入 Other operating income D>
L2o88  
　　营业外收入 Non-operating income O>y'Nqz  
　　补贴收入 Subsidy income 9<Eg}Ic  
　　其他业务支出 Other operating expenses qem(s</:  
　　营业外支出 Non-operating expenses &-yGVx  
　　所得税 Income tax {QaNAR
=)  
　　直接人工成本差异(direct labor variance) eJ8]g49mD6  
　　直接材料成本差异(direct material variance) w FtN+  
　　在产品计价(work-in-process costing) Ds8 EMtS  
　　联产品成本计算(joint products costing) l.)}t)my}  
　　生产成本汇总程序(accumulation process of procluction cost) yoe}
$f4  
　　制造费用差异(manufacturing expenses variance) j=+"Qz/hr_  
　　实际成本与估计成本(actual cost and estimated cost) 1$lh"fHU  
　　工资费用分配(salary costs allocation) 8y';\(;  
　　成本曲线(cost curve) `b5 @}',  
　　农业生产成本(agriculture production cost) A~(l{g  
　　原始成本和重置成本(original cost and replacement cost) E:E4ulak  
　　工程施工成本 T$4P_*  
　　直接成本与间接成本(direct cost and indirect cost) 9W`Frx'h1  
　　可控成本(controllable cost) y %8op:'  
　　制造费用分配(manufacturing expenses allocation) J'&#mDU  
　　理论成本与应用成本(theory cost and practice cost) gYop--\14]  
　　辅助生产成本分配(auxiliary production cost allocation) :c[n\)U[aa  
　　期间,费用 &p UZDjo?  
　　成本控制程序(procedure of cost control) gIEl.  
　　成本记录(cost entry, cost recorder cost agenda) #.B"q:CW*P  
　　成本计算分批法(job costing method) Kr`]_m  
　　成本计算分步法 `<"m%>  
　　直接人工成本差异(direct labor variance) &fP XU*l4  
　　成本控制方法(cost control method)