[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 BqP:]  
　　股本 Share capital vLDMa>  
　　已归还投资 Investment returned t#MU2b  
　　利润分配-其他转入 Profit appropriation - other transfer in )FT~gl%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >#*]/t  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %>Z=#1h/a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mLPQ5`_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _a8^AG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IE: x&q`3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }fZT$'*;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a2vUZhkR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X&MO}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5*[zIKdt2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l Vo](#W  
　　期初未分配利润 Retained earnings, beginning of the year huWUd)Po%  
　　资本公积-股本溢价 Capital surplus - share premium MG[?C2KA/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6.~Hb
N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8\!0yM#yK  
　　资本公积-股权投资准备 Capital surplus - investment reserve m@.4Wrv  
　　资本公积-拨款转入 Capital surplus - subsidiary 8<0H(lj7_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jr~ +}|@{  
　　资本公积-其他 Capital surplus - others Y<:%_]]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VaJX,
Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rl'YyO}2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %bZ3^ ub}t  
　　盈余公积-储备基金 Surplus reserve - reserve fund [WX tR  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5ap}(bO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )J<Li!3  
　　主营业务收入 Sales knh^q;q*  
　　主营业务成本 Cost of sales >wej1#\3  
　　主营业务税金及附加 Sales tax ?(*KQ#d  
　　营业费用 Operating expenses JMuUj_^}7  
　　管理费用 General and administrative expenses =bded(3Z  
　　财务费用 Financial expenses YTL [z:k}  
　　投资收益 Investment income ;T/W7=4CZ  
　　其他业务收入 Other operating income 6|X  
　　营业外收入 Non-operating income Ag }hyIl  
　　补贴收入 Subsidy income Tcz67&c |W  
　　其他业务支出 Other operating expenses 8?W\kf$  
　　营业外支出 Non-operating expenses '1~mnmiP  
　　所得税 Income tax }EE   
　　直接人工成本差异(direct labor variance) L:%ek3SOz  
　　直接材料成本差异(direct material variance) \! Os!s  
　　在产品计价(work-in-process costing) q-/A_5>!;f  
　　联产品成本计算(joint products costing) 3*CF!Y%  
　　生产成本汇总程序(accumulation process of procluction cost) @{@x2 '-A  
　　制造费用差异(manufacturing expenses variance) ?#ndMv!$  
　　实际成本与估计成本(actual cost and estimated cost) & oZI.Qeo  
　　工资费用分配(salary costs allocation) Cj"k Fq4  
　　成本曲线(cost curve) }(Nb]_H  
　　农业生产成本(agriculture production cost) ~d/Doi  
　　原始成本和重置成本(original cost and replacement cost) yb* SD!  
　　工程施工成本 92]>"  
　　直接成本与间接成本(direct cost and indirect cost) V7N8m<Tf  
　　可控成本(controllable cost) =4\|'V15  
　　制造费用分配(manufacturing expenses allocation) szF[LRb  
　　理论成本与应用成本(theory cost and practice cost) Q {3"&  
　　辅助生产成本分配(auxiliary production cost allocation) bICi'`  
　　期间,费用 F&lWO!4  
　　成本控制程序(procedure of cost control) 2fO ~%!.G  
　　成本记录(cost entry, cost recorder cost agenda) 6NZ3(   
　　成本计算分批法(job costing method) $d:/cN 8E  
　　成本计算分步法 8~ .r/!wfy  
　　直接人工成本差异(direct labor variance) lD6hL8[  
　　成本控制方法(cost control method)