[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 N6QVt f.  
　　股本 Share capital 36m5bYMd)  
　　已归还投资 Investment returned xgsjm))  
　　利润分配-其他转入 Profit appropriation - other transfer in 7\ SUr9[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2 -!L _W(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6$Q,Y}j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <oMUQ*OtV  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund + bhym+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [p r"ZQ]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bEuaOBc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vm23U^VJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -]G(ms;}/Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y? (2U6c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R H;:9_*F  
　　期初未分配利润 Retained earnings, beginning of the year a)-FGP^  
　　资本公积-股本溢价 Capital surplus - share premium {[Q0qi =  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u<ySd?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]Al;l*
yw  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,FQdtNMap  
　　资本公积-拨款转入 Capital surplus - subsidiary N^?9ZO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?`?T7w|3 y  
　　资本公积-其他 Capital surplus - others wgeNs9L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mZk0@C&:6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =wu*D5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rPzQ8<  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~89P[
$6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c/W=$
3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hm$X]H`uMX  
　　主营业务收入 Sales [BbutGvj  
　　主营业务成本 Cost of sales Vsq8H}K  
　　主营业务税金及附加 Sales tax P3tx|:gV  
　　营业费用 Operating expenses I{0k  
　　管理费用 General and administrative expenses 9|'
B9C  
　　财务费用 Financial expenses {43yb_B(  
　　投资收益 Investment income VU|dV\>  
　　其他业务收入 Other operating income {C*\O)Gep  
　　营业外收入 Non-operating income ["<nq`~  
　　补贴收入 Subsidy income 1,y&d}GW  
　　其他业务支出 Other operating expenses z T%U!jqI  
　　营业外支出 Non-operating expenses WUdKLx%F  
　　所得税 Income tax ][PzgzG  
　　直接人工成本差异(direct labor variance) r~[vaQQ6L  
　　直接材料成本差异(direct material variance) $e%2t^ i.g  
　　在产品计价(work-in-process costing) Hq&"+1F  
　　联产品成本计算(joint products costing) 4NVV5_K a  
　　生产成本汇总程序(accumulation process of procluction cost) !,$i6gm  
　　制造费用差异(manufacturing expenses variance) TrV Wv  
　　实际成本与估计成本(actual cost and estimated cost) gA#RM5x@  
　　工资费用分配(salary costs allocation) CCijf]+  
　　成本曲线(cost curve) [ANuBNF  
　　农业生产成本(agriculture production cost) z(RL< N%  
　　原始成本和重置成本(original cost and replacement cost) mumXUX  
　　工程施工成本 -XoPia2  
　　直接成本与间接成本(direct cost and indirect cost) ?gGt2O1J  
　　可控成本(controllable cost) &UHPX?x  
　　制造费用分配(manufacturing expenses allocation) eZhPu'id\s  
　　理论成本与应用成本(theory cost and practice cost) D?jk$^p~m#  
　　辅助生产成本分配(auxiliary production cost allocation) ^:, l\Y  
　　期间,费用 &YP#M|  
　　成本控制程序(procedure of cost control) e`tLR- &  
　　成本记录(cost entry, cost recorder cost agenda) Lr;(xw\[
'  
　　成本计算分批法(job costing method) UK#&lim  
　　成本计算分步法 Eq%@"-mo  
　　直接人工成本差异(direct labor variance) |rRO@18dA  
　　成本控制方法(cost control method)