[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 ss-D(K"  
　　股本 Share capital yh=N@Z*zP  
　　已归还投资 Investment returned %jM,W}2  
　　利润分配-其他转入 Profit appropriation - other transfer in K<J9~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  =BrRYA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6H|S;K+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )pn3~t<ed  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :
E?V.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z6m)tZVM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M3K fd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8;X-)&R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 048kPXm`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends # LCb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,u!sjx  
　　期初未分配利润 Retained earnings, beginning of the year aQ~s`^D  
　　资本公积-股本溢价 Capital surplus - share premium [/ZO q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2T`!v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3uMy]HUQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve dqAw5[qMJ  
　　资本公积-拨款转入 Capital surplus - subsidiary c`Wa^(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i6N',&jFU  
　　资本公积-其他 Capital surplus - others "7`<~>9t.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QSj]Z A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9!tW.p K5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :Qq#Z  
　　盈余公积-储备基金 Surplus reserve - reserve fund {XHh8_^&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O H7FkR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8Xb
T`y  
　　主营业务收入 Sales B-ESFATc  
　　主营业务成本 Cost of sales oXS}IL og'  
　　主营业务税金及附加 Sales tax (iGTACoF  
　　营业费用 Operating expenses $ulOp;~A%  
　　管理费用 General and administrative expenses y?!"6t7&  
　　财务费用 Financial expenses ET >](l9  
　　投资收益 Investment income BORA(,  
　　其他业务收入 Other operating income PRT +mT  
　　营业外收入 Non-operating income 0(btA~'*  
　　补贴收入 Subsidy income ]R? 4{t4  
　　其他业务支出 Other operating expenses 9ll~~zF99|  
　　营业外支出 Non-operating expenses L8n|m!MOD  
　　所得税 Income tax nF/OPd  
　　直接人工成本差异(direct labor variance) )CyS#j#=  
　　直接材料成本差异(direct material variance) r%N)bNk~  
　　在产品计价(work-in-process costing) FgI3   
　　联产品成本计算(joint products costing) =":,.Ttq41  
　　生产成本汇总程序(accumulation process of procluction cost)  LIdF 0  
　　制造费用差异(manufacturing expenses variance) |Ds=)S" K  
　　实际成本与估计成本(actual cost and estimated cost) Qei"'~1a  
　　工资费用分配(salary costs allocation) lys#G:H]  
　　成本曲线(cost curve) GH xp7H  
　　农业生产成本(agriculture production cost) BPHW}F]X  
　　原始成本和重置成本(original cost and replacement cost) ,=N.FS  
　　工程施工成本 u]gxFG"   
　　直接成本与间接成本(direct cost and indirect cost) {_dvx*M  
　　可控成本(controllable cost) ,Lt[\_  
　　制造费用分配(manufacturing expenses allocation) |)G<,FJQE_  
　　理论成本与应用成本(theory cost and practice cost) vcd\GN*4f  
　　辅助生产成本分配(auxiliary production cost allocation) M@ZI\  
　　期间,费用 X8`Sf>  
　　成本控制程序(procedure of cost control) =rK+eG#,  
　　成本记录(cost entry, cost recorder cost agenda) [1KuzCcK}  
　　成本计算分批法(job costing method) v9UD%@tZ  
　　成本计算分步法 &"q=5e2  
　　直接人工成本差异(direct labor variance) C8\^#5  
　　成本控制方法(cost control method)