[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 R&J?XQ  
　　股本 Share capital BP0:<vK{  
　　已归还投资 Investment returned b*M?\ aA  
　　利润分配-其他转入 Profit appropriation - other transfer in O#^H.B  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \7"|'fz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I "~.p='  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fe,6YXUf  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lM{fld  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l-l7jq]R  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >3Q|k{97  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zdd-n[%@V  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [n Ps  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {G VA4=UAE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $2L6:&.P,  
　　期初未分配利润 Retained earnings, beginning of the year dK4rrO  
　　资本公积-股本溢价 Capital surplus - share premium ,<r&] eC  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;'= cNj  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Zo yO[#  
　　资本公积-股权投资准备 Capital surplus - investment reserve So'.QWzX  
　　资本公积-拨款转入 Capital surplus - subsidiary T?t/[iuHrj  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (rkg0  
　　资本公积-其他 Capital surplus - others ,1$F#Eh  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HOF$(86zqA  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .  yg#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !NkCki"W  
　　盈余公积-储备基金 Surplus reserve - reserve fund gtZmBe=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ng"=
vmu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rUj\F9*5#  
　　主营业务收入 Sales A>1$?A8Q  
　　主营业务成本 Cost of sales q`b6if"  
　　主营业务税金及附加 Sales tax
HdJ g  
　　营业费用 Operating expenses |uqI}6h.  
　　管理费用 General and administrative expenses &|~7`  
　　财务费用 Financial expenses =I @t%Y  
　　投资收益 Investment income ~<m^  
　　其他业务收入 Other operating income E)gD"^rex  
　　营业外收入 Non-operating income <ak[`]  
　　补贴收入 Subsidy income ]A'{DKR  
　　其他业务支出 Other operating expenses [eDrjf3m  
　　营业外支出 Non-operating expenses 7RL J  
　　所得税 Income tax h@!p:]  
　　直接人工成本差异(direct labor variance) 0lg$zi x(  
　　直接材料成本差异(direct material variance) |JxVfX8^  
　　在产品计价(work-in-process costing) ehr-o7](  
　　联产品成本计算(joint products costing) %+N]$Q  
　　生产成本汇总程序(accumulation process of procluction cost) ]VRa4ZB{u  
　　制造费用差异(manufacturing expenses variance) 'Oue 1[  
　　实际成本与估计成本(actual cost and estimated cost) ir_XU/ve  
　　工资费用分配(salary costs allocation) b-sN#'TDg  
　　成本曲线(cost curve) f\]?,
 
　　农业生产成本(agriculture production cost)  D}98ZKi  
　　原始成本和重置成本(original cost and replacement cost) ^{4BcM7eH  
　　工程施工成本 H@=oVyn/  
　　直接成本与间接成本(direct cost and indirect cost) G`Nw]_ Z _  
　　可控成本(controllable cost) Z~~6y6p  
　　制造费用分配(manufacturing expenses allocation) X8$Mzeq  
　　理论成本与应用成本(theory cost and practice cost) ,X4+i8Yc  
　　辅助生产成本分配(auxiliary production cost allocation) s)a-ky(  
　　期间,费用 `$B?TNuch7  
　　成本控制程序(procedure of cost control) %8Ff
P5#  
　　成本记录(cost entry, cost recorder cost agenda) 6dRhK+|  
　　成本计算分批法(job costing method) *c$[U{Px  
　　成本计算分步法 e0zP LU}  
　　直接人工成本差异(direct labor variance) F@i>l{C  
　　成本控制方法(cost control method)