[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 mL3 Q  
　　股本 Share capital WS2@; 8.N  
　　已归还投资 Investment returned '$Fu3%ft  
　　利润分配-其他转入 Profit appropriation - other transfer in "fWm{;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^k4 n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /A>1TPb09"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund G

 ;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V u1|5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4S*7*ak{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F?hGt]o
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends P;[>TCs ]8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _2rxDd1#.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j\TS:F^z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ],w+4;+  
　　期初未分配利润 Retained earnings, beginning of the year 7U`8W\-  
　　资本公积-股本溢价 Capital surplus - share premium %lqrq<Xn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ctpc] lJ}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FXo{|z3  
　　资本公积-股权投资准备 Capital surplus - investment reserve #b+>O+vx8  
　　资本公积-拨款转入 Capital surplus - subsidiary 6d%)MEM  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =801nZJ  
　　资本公积-其他 Capital surplus - others _[8sL^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U_1N*XK6$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A=l1_8,`h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GdtR /1  
　　盈余公积-储备基金 Surplus reserve - reserve fund y3!#*NU
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D}L4uz?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %\?Gzc_  
　　主营业务收入 Sales /*hS0xN*  
　　主营业务成本 Cost of sales zJT,Hv .  
　　主营业务税金及附加 Sales tax ;B jJ<?^{  
　　营业费用 Operating expenses q-4#)EnW  
　　管理费用 General and administrative expenses _VI3b$  
　　财务费用 Financial expenses THHA~;00YN  
　　投资收益 Investment income D[bPm:\0M  
　　其他业务收入 Other operating income uoe>T:  
　　营业外收入 Non-operating income 8I%N^G  
　　补贴收入 Subsidy income )`-vN^1S-  
　　其他业务支出 Other operating expenses zR_yxs'  
　　营业外支出 Non-operating expenses vC_O!2E  
　　所得税 Income tax g].v  
　　直接人工成本差异(direct labor variance) #Q$`3rr  
　　直接材料成本差异(direct material variance) (* dJ   
　　在产品计价(work-in-process costing) .9KW|(uW  
　　联产品成本计算(joint products costing) vp..>B MJ  
　　生产成本汇总程序(accumulation process of procluction cost) wm s@1~I  
　　制造费用差异(manufacturing expenses variance) ?&se]\  
　　实际成本与估计成本(actual cost and estimated cost) `)_11ywZ  
　　工资费用分配(salary costs allocation) hv8j$2m  
　　成本曲线(cost curve) 4Vrx9 sA1  
　　农业生产成本(agriculture production cost) _~_6qTv-d  
　　原始成本和重置成本(original cost and replacement cost) .}DL%E`n  
　　工程施工成本 u}BN)%`B  
　　直接成本与间接成本(direct cost and indirect cost) oLz9mqp2%  
　　可控成本(controllable cost) ?8aPd"x  
　　制造费用分配(manufacturing expenses allocation) }*3#*y "  
　　理论成本与应用成本(theory cost and practice cost) S[L2
vM)  
　　辅助生产成本分配(auxiliary production cost allocation) BRGTCR  
　　期间,费用 Q5pm^X._j  
　　成本控制程序(procedure of cost control) \|q.M0  
　　成本记录(cost entry, cost recorder cost agenda) j aq/]I7  
　　成本计算分批法(job costing method) a@U0s+V&a0  
　　成本计算分步法 NzuH&o][  
　　直接人工成本差异(direct labor variance) |4u?Q+k%%  
　　成本控制方法(cost control method)