[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 :SGF45>B@  
　　股本 Share capital L_+k12lm  
　　已归还投资 Investment returned (jFGa2{  
　　利润分配-其他转入 Profit appropriation - other transfer in ghX|3lI\q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >9(hUH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve we;G]`@?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lq>+~zX{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OZTPOz.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $n+w$CI)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8&3V#sn'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -xDGH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MV\|e1B}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vpld*TL*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }f8Uc+  
　　期初未分配利润 Retained earnings, beginning of the year ;+<&8.=,)  
　　资本公积-股本溢价 Capital surplus - share premium :)_~w4&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,Td!|~I|j6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3&[>u;B p  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1QU:?_\6@t  
　　资本公积-拨款转入 Capital surplus - subsidiary 6C]1Q.f;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #L{OV)a<  
　　资本公积-其他 Capital surplus - others t0nI('LX,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6
C-/`>m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YR>B_,Gl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P~G1EK|4  
　　盈余公积-储备基金 Surplus reserve - reserve fund :w<V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @H7Wb}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment USVqB\#  
　　主营业务收入 Sales P '>SmQ  
　　主营业务成本 Cost of sales B|4X}*@SX  
　　主营业务税金及附加 Sales tax 1e>s{  
　　营业费用 Operating expenses N^pJS6cJkl  
　　管理费用 General and administrative expenses n
iqN{  
　　财务费用 Financial expenses NL
rPSqz  
　　投资收益 Investment income phn9:{TI  
　　其他业务收入 Other operating income 9

1q8k=p  
　　营业外收入 Non-operating income <YOLxR  
　　补贴收入 Subsidy income GW$.lo1|)  
　　其他业务支出 Other operating expenses EvWzq%z l  
　　营业外支出 Non-operating expenses awOd_![c'  
　　所得税 Income tax h~p>re  
　　直接人工成本差异(direct labor variance) ( @3\`\X  
　　直接材料成本差异(direct material variance) GHsilba  
　　在产品计价(work-in-process costing) d8m6B6 CW  
　　联产品成本计算(joint products costing) ??i,Vr@)w  
　　生产成本汇总程序(accumulation process of procluction cost) \uXcLhXN  
　　制造费用差异(manufacturing expenses variance) r4QxoaM  
　　实际成本与估计成本(actual cost and estimated cost) UQ+?\wi*  
　　工资费用分配(salary costs allocation) wQiX<)O  
　　成本曲线(cost curve) 8:#rA*Y  
　　农业生产成本(agriculture production cost) /,X
[k !  
　　原始成本和重置成本(original cost and replacement cost) 7hi"6,  
　　工程施工成本 3nu^l'WQ  
　　直接成本与间接成本(direct cost and indirect cost) u6_@.a}  
　　可控成本(controllable cost) B?)@u|
0  
　　制造费用分配(manufacturing expenses allocation) Nof3F/2 N&  
　　理论成本与应用成本(theory cost and practice cost) _x?
uU  
　　辅助生产成本分配(auxiliary production cost allocation) Ojt`^r!V  
　　期间,费用 BWM YpZom  
　　成本控制程序(procedure of cost control) L}FOjrN  
　　成本记录(cost entry, cost recorder cost agenda) s7l;\XBy  
　　成本计算分批法(job costing method)
KLL;e/Gf  
　　成本计算分步法 ]Lm9^q14m  
　　直接人工成本差异(direct labor variance) {fEwA8Ir  
　　成本控制方法(cost control method)