[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 F # YPOH  
　　股本 Share capital @,H9zrjVFZ  
　　已归还投资 Investment returned Rm>^tu -  
　　利润分配-其他转入 Profit appropriation - other transfer in ,/Cq v   
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C a>&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &xSa7FY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GH4iuPh]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
)@g;j>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e$/B_o7(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zA+@FR?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i u]&;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6vy7l(%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1(dj[3Mt  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CnF |LTi  
　　期初未分配利润 Retained earnings, beginning of the year 6L4$vJ  
　　资本公积-股本溢价 Capital surplus - share premium -pb&-@Hul  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }ZOFYu0f  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j|_E$L A\  
　　资本公积-股权投资准备 Capital surplus - investment reserve HeN~c<NuB  
　　资本公积-拨款转入 Capital surplus - subsidiary
%}Q&1P=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9}tG\0tL*  
　　资本公积-其他 Capital surplus - others arZ@3]X%a  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VHUW]8We  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \x\ 5D^Vc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rjWLMbd.<  
　　盈余公积-储备基金 Surplus reserve - reserve fund {bNXedZ\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7,$z;Lr0S  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ka_S n  
　　主营业务收入 Sales {U!uVQC'  
　　主营业务成本 Cost of sales _%@=Uc6V  
　　主营业务税金及附加 Sales tax h5zVGr  
　　营业费用 Operating expenses @1RP/y%  
　　管理费用 General and administrative expenses O9h+Q\0\W  
　　财务费用 Financial expenses 9h,u6e
 
　　投资收益 Investment income -M5=r>1;  
　　其他业务收入 Other operating income vwGeD|Fb5  
　　营业外收入 Non-operating income E8}+k o  
　　补贴收入 Subsidy income QL7
>;t;  
　　其他业务支出 Other operating expenses QDmYSY$  
　　营业外支出 Non-operating expenses jFG0`n}I  
　　所得税 Income tax [bQj,PZ&  
　　直接人工成本差异(direct labor variance) }E^S]hdvz  
　　直接材料成本差异(direct material variance) dfj\RIV8  
　　在产品计价(work-in-process costing) f<jb=\}x  
　　联产品成本计算(joint products costing) D%/8{b:  
　　生产成本汇总程序(accumulation process of procluction cost) V9 }t0$LN  
　　制造费用差异(manufacturing expenses variance) i, nD5@#  
　　实际成本与估计成本(actual cost and estimated cost) v6a]1B
  
　　工资费用分配(salary costs allocation) LxN*)[Wb  
　　成本曲线(cost curve) >um 
!Eo  
　　农业生产成本(agriculture production cost) D$ eB ,~  
　　原始成本和重置成本(original cost and replacement cost) F1 azZ(  
　　工程施工成本 w=b(X q+:  
　　直接成本与间接成本(direct cost and indirect cost) 2h^WYpCm  
　　可控成本(controllable cost) |01?w|  
　　制造费用分配(manufacturing expenses allocation) x BnbF[  
　　理论成本与应用成本(theory cost and practice cost) ``Q2P%  
　　辅助生产成本分配(auxiliary production cost allocation) ;DRTQn`m  
　　期间,费用 2YwVU.*>  
　　成本控制程序(procedure of cost control) D vkxI<Xa  
　　成本记录(cost entry, cost recorder cost agenda) 8%{q%+  
　　成本计算分批法(job costing method) $6f\uuTU2"  
　　成本计算分步法 |PVt}*0"  
　　直接人工成本差异(direct labor variance) }qPhx6nP  
　　成本控制方法(cost control method)