[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 9QP=  
　　股本 Share capital ~Zsj@d  
　　已归还投资 Investment returned XwEMF5[  
　　利润分配-其他转入 Profit appropriation - other transfer in Ch?yk^cY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KLM6#6`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Bs0~P 4^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f ] *w1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e6'0g=Y#   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xKL(:ePS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit aT2%Az@j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \68bXY.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve br88b`L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
prO&"t >  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *8qRdI9  
　　期初未分配利润 Retained earnings, beginning of the year e?(4lD)d  
　　资本公积-股本溢价 Capital surplus - share premium N@0/
=B[n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uq6>K/~D  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3U?gw!M>  
　　资本公积-股权投资准备 Capital surplus - investment reserve =^M Q 4  
　　资本公积-拨款转入 Capital surplus - subsidiary =S54p(>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation vB7]L9=@"  
　　资本公积-其他 Capital surplus - others -d!84_d9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L7 FFa:#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8B6(SQp%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve clqFV   
　　盈余公积-储备基金 Surplus reserve - reserve fund KDg%sgRu}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^&F.T-(A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vKoQ!7g  
　　主营业务收入 Sales 6G4~-_  
　　主营业务成本 Cost of sales D_F1<q  
　　主营业务税金及附加 Sales tax uAYDX<Ja9  
　　营业费用 Operating expenses s;<]gaonB_  
　　管理费用 General and administrative expenses *W |   
　　财务费用 Financial expenses S5m.oHJI*  
　　投资收益 Investment income Y"5FK  
　　其他业务收入 Other operating income l-IA Q!d  
　　营业外收入 Non-operating income 
mtFC H  
　　补贴收入 Subsidy income agoMsxI9  
　　其他业务支出 Other operating expenses I7XM2xM  
　　营业外支出 Non-operating expenses hHEn  
　　所得税 Income tax \RVfgfe  
　　直接人工成本差异(direct labor variance) J'#o6Ud  
　　直接材料成本差异(direct material variance) vG}\Amx+  
　　在产品计价(work-in-process costing) 4nd)*0{f  
　　联产品成本计算(joint products costing) Ei,
dO;&  
　　生产成本汇总程序(accumulation process of procluction cost) 2CtCG8o  
　　制造费用差异(manufacturing expenses variance) !+ hw8@A  
　　实际成本与估计成本(actual cost and estimated cost) +A 6kw%"  
　　工资费用分配(salary costs allocation) |.~2C14[  
　　成本曲线(cost curve) Ki:98a$  
　　农业生产成本(agriculture production cost) >0N$R|B&  
　　原始成本和重置成本(original cost and replacement cost) H5FWk  
　　工程施工成本 suX^"Io%!  
　　直接成本与间接成本(direct cost and indirect cost) H-& ktQWK3  
　　可控成本(controllable cost) l0!`>Xx[b  
　　制造费用分配(manufacturing expenses allocation) F%ukT6xp  
　　理论成本与应用成本(theory cost and practice cost) yF XPY=EQ  
　　辅助生产成本分配(auxiliary production cost allocation) ]C_$zbmi  
　　期间,费用 U z)G Y  
　　成本控制程序(procedure of cost control) e oFM  
　　成本记录(cost entry, cost recorder cost agenda) coXm*X>z  
　　成本计算分批法(job costing method) ]nS9taEA   
　　成本计算分步法 p|>/Hz1v  
　　直接人工成本差异(direct labor variance) tpV61L   
　　成本控制方法(cost control method)