[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 MW|:'D`  
　　股本 Share capital .CBb%onx  
　　已归还投资 Investment returned o%[swoM@  
　　利润分配-其他转入 Profit appropriation - other transfer in >AUzsQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gE~LPwM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kuW^_BROJ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -5#cfi4^*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VqnM>||  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NWII?X#T}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v8 pOA<s  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6=g! Hs{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "g&hsp+i"A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @ x5LrQ_`r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &/-}`hIAT  
　　期初未分配利润 Retained earnings, beginning of the year L=V.@?  
　　资本公积-股本溢价 Capital surplus - share premium U,7}VdO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5b;~& N4
~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ygYy [IZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve b r\_  
　　资本公积-拨款转入 Capital surplus - subsidiary L4or*C^3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *b\&R%6dR  
　　资本公积-其他 Capital surplus - others \U.js-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q:u,)6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :*WiswMFm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7,5Bur   
　　盈余公积-储备基金 Surplus reserve - reserve fund <,,X\>B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;={3H_{3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W7"Uh M  
　　主营业务收入 Sales ZhY03> X  
　　主营业务成本 Cost of sales /^=8?w K  
　　主营业务税金及附加 Sales tax U}DLzn|w  
　　营业费用 Operating expenses Y |9  
　　管理费用 General and administrative expenses 'C) v?!19  
　　财务费用 Financial expenses %'.3t|zH  
　　投资收益 Investment income CO`?M,x>  
　　其他业务收入 Other operating income I *H($ a  
　　营业外收入 Non-operating income t {H{xd  
　　补贴收入 Subsidy income $) m$c5!  
　　其他业务支出 Other operating expenses -mLS\TFS  
　　营业外支出 Non-operating expenses Q2<v: *L  
　　所得税 Income tax ;Pe=cc"@  
　　直接人工成本差异(direct labor variance) 0HN%3AG]  
　　直接材料成本差异(direct material variance) -9(pOwN |m  
　　在产品计价(work-in-process costing) qIvnPaY W  
　　联产品成本计算(joint products costing) D 3Tqk^5  
　　生产成本汇总程序(accumulation process of procluction cost) d:=Z<Y?d/  
　　制造费用差异(manufacturing expenses variance) ^o4](l  
　　实际成本与估计成本(actual cost and estimated cost) iAZbh"I  
　　工资费用分配(salary costs allocation) "<&) G{  
　　成本曲线(cost curve) }!V-FAL  
　　农业生产成本(agriculture production cost) @;}vK=6L  
　　原始成本和重置成本(original cost and replacement cost) _RE;}1rb,  
　　工程施工成本 zJov*^T-C  
　　直接成本与间接成本(direct cost and indirect cost) CZog?O}<  
　　可控成本(controllable cost) O~mQ\GlW  
　　制造费用分配(manufacturing expenses allocation) 
U'@ ![Fp  
　　理论成本与应用成本(theory cost and practice cost) 5}Z>N,4  
　　辅助生产成本分配(auxiliary production cost allocation) vQ,<Ke+d  
　　期间,费用 fNz(z\  
　　成本控制程序(procedure of cost control) CV)K=Br5&_  
　　成本记录(cost entry, cost recorder cost agenda) p4D.nB8  
　　成本计算分批法(job costing method) oj c.ykP$  
　　成本计算分步法 m"!Q5[  
　　直接人工成本差异(direct labor variance) 934@Z(aUH  
　　成本控制方法(cost control method)