[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 =bgu2#%Z  
　　股本 Share capital s%OPoRE  
　　已归还投资 Investment returned PN"s^]4  
　　利润分配-其他转入 Profit appropriation - other transfer in f C<pCdsg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PYhRP00}M  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qW"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a\]glw\;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0<4Nf]i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dd6m/3uUW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit umJ!j&(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends VxTrL}{(6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QHm F,P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wm#F~
<$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +`]AutNv  
　　期初未分配利润 Retained earnings, beginning of the year gAxf5A_x)  
　　资本公积-股本溢价 Capital surplus - share premium G.l ~!;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l'm\*=3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !=SBeq   
　　资本公积-股权投资准备 Capital surplus - investment reserve E,wOWs*  
　　资本公积-拨款转入 Capital surplus - subsidiary d:&=|k
Kw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U5!~@XjG>  
　　资本公积-其他 Capital surplus - others vDit&Lh{T  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tsf)+`vt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tH^]`6"QUa  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c80!Ub@  
　　盈余公积-储备基金 Surplus reserve - reserve fund 79MF;>=tV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @q/E)M?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1/J3 9Y~+  
　　主营业务收入 Sales }T1.~E  
　　主营业务成本 Cost of sales gF53[\w^v  
　　主营业务税金及附加 Sales tax X Z4q{^o  
　　营业费用 Operating expenses <Y"h2#M"  
　　管理费用 General and administrative expenses *w,C5 f  
　　财务费用 Financial expenses =+ vl+h  
　　投资收益 Investment income !U[/P6 +0  
　　其他业务收入 Other operating income jBLLx{  
　　营业外收入 Non-operating income zNRR('B?  
　　补贴收入 Subsidy income QFX/
x  
　　其他业务支出 Other operating expenses #Et%s8{  
　　营业外支出 Non-operating expenses LZ-&qh  
　　所得税 Income tax NR9=V  
　　直接人工成本差异(direct labor variance) B$D7}=|kc  
　　直接材料成本差异(direct material variance) _|f_%S8a_=  
　　在产品计价(work-in-process costing) Zog&:]P'F  
　　联产品成本计算(joint products costing) }P*x/z~  
　　生产成本汇总程序(accumulation process of procluction cost) 2Sb68hJIE  
　　制造费用差异(manufacturing expenses variance) /k
H 7I  
　　实际成本与估计成本(actual cost and estimated cost) /]>8V'e\  
　　工资费用分配(salary costs allocation) +Jl PQ~5  
　　成本曲线(cost curve) rZ:-%#Q4  
　　农业生产成本(agriculture production cost) 3Q:HzqG  
　　原始成本和重置成本(original cost and replacement cost) 5e|yW0o  
　　工程施工成本 >p?Vv0*  
　　直接成本与间接成本(direct cost and indirect cost) zkb[u
"  
　　可控成本(controllable cost) Mv_-JE9#>o  
　　制造费用分配(manufacturing expenses allocation) oUNuM%g9Dy  
　　理论成本与应用成本(theory cost and practice cost) <; P40jDL  
　　辅助生产成本分配(auxiliary production cost allocation) Q4e+vBECkq  
　　期间,费用 )Rc  
　　成本控制程序(procedure of cost control) ^_5t5>  
　　成本记录(cost entry, cost recorder cost agenda) c5- 56Q  
　　成本计算分批法(job costing method) GJj}|+|  
　　成本计算分步法 pSKwXx  
　　直接人工成本差异(direct labor variance) F\Q X=n  
　　成本控制方法(cost control method)