[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 sP+S86 u  
　　股本 Share capital Zv-6H*zM6  
　　已归还投资 Investment returned N9*$'  
　　利润分配-其他转入 Profit appropriation - other transfer in RV($G8U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8bK}&*z<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~z'0~3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aSK$#Xeu  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund XSxya.1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 
keWgbj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Kp&d9e{ Yc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .6'T;SoK>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fj&vWj`*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u(~s$EN l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l%U9g  
　　期初未分配利润 Retained earnings, beginning of the year Z6*RIdD>  
　　资本公积-股本溢价 Capital surplus - share premium sV+>(c-$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '+eP%Y[W%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %kUJ:lg;d  
　　资本公积-股权投资准备 Capital surplus - investment reserve [cH/Y2[  
　　资本公积-拨款转入 Capital surplus - subsidiary b,@:eVQ7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y>#j4%D~4  
　　资本公积-其他 Capital surplus - others >Y,7>ahyt  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "ulaF+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tT v@8f  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [Ytia#Vv  
　　盈余公积-储备基金 Surplus reserve - reserve fund %*/[aq,#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "E8!{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AH} nTm  
　　主营业务收入 Sales >:xnjEsi$/  
　　主营业务成本 Cost of sales ~W#f,mf  
　　主营业务税金及附加 Sales tax 7]^Cg;EtM:  
　　营业费用 Operating expenses Q\rqG  
　　管理费用 General and administrative expenses q"cFw${  
　　财务费用 Financial expenses E`
s_Dr}K  
　　投资收益 Investment income ZHBwoC#5}  
　　其他业务收入 Other operating income K4rr.f6  
　　营业外收入 Non-operating income 4H,DG`[Mo  
　　补贴收入 Subsidy income hw7_8pAbh  
　　其他业务支出 Other operating expenses mA."*)8VNg  
　　营业外支出 Non-operating expenses ;e{2?}#8&  
　　所得税 Income tax Dxe|4"%^  
　　直接人工成本差异(direct labor variance) ]@f6O*&=  
　　直接材料成本差异(direct material variance) kal8k-$#  
　　在产品计价(work-in-process costing) l:ED_env:  
　　联产品成本计算(joint products costing) EW!$D  
　　生产成本汇总程序(accumulation process of procluction cost) ~U1iB  
　　制造费用差异(manufacturing expenses variance) ?1{`~)"  
　　实际成本与估计成本(actual cost and estimated cost) y>OZ<!`  
　　工资费用分配(salary costs allocation) d!d 3r W;A  
　　成本曲线(cost curve) )FP|}DCxQ  
　　农业生产成本(agriculture production cost)
U%4g:s  
　　原始成本和重置成本(original cost and replacement cost) Cb13Qz  
　　工程施工成本 GWhZ Mj  
　　直接成本与间接成本(direct cost and indirect cost) I45A$nV#Q  
　　可控成本(controllable cost) (kHR$8GFM  
　　制造费用分配(manufacturing expenses allocation) 1_t Dp&UO  
　　理论成本与应用成本(theory cost and practice cost) <,GHy/u\  
　　辅助生产成本分配(auxiliary production cost allocation) !69^kIi$  
　　期间,费用 Y1~SGg7(@  
　　成本控制程序(procedure of cost control) 79V5{2Y*U  
　　成本记录(cost entry, cost recorder cost agenda) X=hgLK^3<,  
　　成本计算分批法(job costing method) ZChY:I$<  
　　成本计算分步法 `8-aHPF-  
　　直接人工成本差异(direct labor variance) A W
i87q  
　　成本控制方法(cost control method)