[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 QtfL'su:  
　　股本 Share capital FWu:5fBZY  
　　已归还投资 Investment returned ;? u cC@  
　　利润分配-其他转入 Profit appropriation - other transfer in y],opG6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |mMsU,*gB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =mLp g4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r(Sh  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $'l<2h>4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2#NnA3l]x%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 'jO2p H/%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0j8fU7~6S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0d2R B^"i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _1)n_P4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares by1q"\-,  
　　期初未分配利润 Retained earnings, beginning of the year 4Pr^>m  
　　资本公积-股本溢价 Capital surplus - share premium g@ J
F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _wXT9`|3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YnnK]N;\x  
　　资本公积-股权投资准备 Capital surplus - investment reserve L{~ ]lUo  
　　资本公积-拨款转入 Capital surplus - subsidiary rOOo42YW`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation d"5_x]Z;  
　　资本公积-其他 Capital surplus - others
8^EWD3N`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4x ?NCD=k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Kz b-a$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Pfs_tu  
　　盈余公积-储备基金 Surplus reserve - reserve fund gZ&4b'XS,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &'`C#-e@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,7:GLkj  
　　主营业务收入 Sales x .@O]}UH  
　　主营业务成本 Cost of sales  }c||$  
　　主营业务税金及附加 Sales tax hpQ #`rhn  
　　营业费用 Operating expenses <Z t]V`-  
　　管理费用 General and administrative expenses 1<~n2}   
　　财务费用 Financial expenses M#Z^8(  
　　投资收益 Investment income j)G%I y[`  
　　其他业务收入 Other operating income
_3W .:  
　　营业外收入 Non-operating income Fep@VkN  
　　补贴收入 Subsidy income NI"Zocp  
　　其他业务支出 Other operating expenses UxMy8}w!y  
　　营业外支出 Non-operating expenses <zY#qFQ2  
　　所得税 Income tax AHr^G '  
　　直接人工成本差异(direct labor variance) u gRyUny  
　　直接材料成本差异(direct material variance) aNM*=y`  
　　在产品计价(work-in-process costing) Q`K^>L1  
　　联产品成本计算(joint products costing) 1\Bh-t zB  
　　生产成本汇总程序(accumulation process of procluction cost) gLSI?  
　　制造费用差异(manufacturing expenses variance) IM6
n\EZ^  
　　实际成本与估计成本(actual cost and estimated cost) KUPQ6v }  
　　工资费用分配(salary costs allocation) dH0>lV  
　　成本曲线(cost curve)  e+#Oj  
　　农业生产成本(agriculture production cost) [jNVk3  
　　原始成本和重置成本(original cost and replacement cost) D*46,>Tv  
　　工程施工成本 k~;~i)Eg  
　　直接成本与间接成本(direct cost and indirect cost) qm#?DSLap  
　　可控成本(controllable cost) B^M L}$  
　　制造费用分配(manufacturing expenses allocation) 9FC_B+7  
　　理论成本与应用成本(theory cost and practice cost) +?t& 7={~  
　　辅助生产成本分配(auxiliary production cost allocation) % iPIgma  
　　期间,费用 5Th\wTh04  
　　成本控制程序(procedure of cost control) BGfwgI.m  
　　成本记录(cost entry, cost recorder cost agenda) LDw.2E  
　　成本计算分批法(job costing method) L4+R8ojG  
　　成本计算分步法 gzK/l:  
　　直接人工成本差异(direct labor variance) 41B.ZE+*qd  
　　成本控制方法(cost control method)