[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 PS?
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　　股本 Share capital 6x8lnXtA  
　　已归还投资 Investment returned (HeIO  
　　利润分配-其他转入 Profit appropriation - other transfer in @h7 i;Ok  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;S+"z;$m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .O9Pn,:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c5{3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gac/%_-HH7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zg >!5{T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sAPYQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7L!q{%}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =5h,ZB2A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jL~. =QD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SwhArvS  
　　期初未分配利润 Retained earnings, beginning of the year HOVzpj  
　　资本公积-股本溢价 Capital surplus - share premium SJ:Wr{ Or3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &>hln<a>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation L4Si0 K  
　　资本公积-股权投资准备 Capital surplus - investment reserve `I5So-^&z  
　　资本公积-拨款转入 Capital surplus - subsidiary pKk{Q0Rt
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x]:B3_qR  
　　资本公积-其他 Capital surplus - others ?yvjX90  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e&=T`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K.6xNQl{}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <t. w(?  
　　盈余公积-储备基金 Surplus reserve - reserve fund t$*CyYb{@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +RD{<~i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Je~<2EsQ  
　　主营业务收入 Sales HQ3kxOT  
　　主营业务成本 Cost of sales b_oUG_B3]  
　　主营业务税金及附加 Sales tax OlYCw.Zu  
　　营业费用 Operating expenses ,wk %)^  
　　管理费用 General and administrative expenses T@DT|lTI  
　　财务费用 Financial expenses M{U7yE6*j*  
　　投资收益 Investment income .^uYr^(|[  
　　其他业务收入 Other operating income QdP)-Fx  
　　营业外收入 Non-operating income n
)>nfnh  
　　补贴收入 Subsidy income
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　　其他业务支出 Other operating expenses WR4\dsgCU  
　　营业外支出 Non-operating expenses 0'^zIL#.  
　　所得税 Income tax _gP-$&JC  
　　直接人工成本差异(direct labor variance) iYzm<3n
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　　直接材料成本差异(direct material variance) U~{sJwB  
　　在产品计价(work-in-process costing) ZCCwx71
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　　联产品成本计算(joint products costing) A(qy>x-BI  
　　生产成本汇总程序(accumulation process of procluction cost) 0D48L5kH#'  
　　制造费用差异(manufacturing expenses variance) 0p ZX_L'  
　　实际成本与估计成本(actual cost and estimated cost) ;=?KQq f  
　　工资费用分配(salary costs allocation) 5TcirVO82  
　　成本曲线(cost curve) wLH [rwPr  
　　农业生产成本(agriculture production cost) KN zm)O  
　　原始成本和重置成本(original cost and replacement cost) [ncOtDE  
　　工程施工成本 KdkZ-.  
　　直接成本与间接成本(direct cost and indirect cost) VtC1TZ3-7  
　　可控成本(controllable cost) {!7 ^ w  
　　制造费用分配(manufacturing expenses allocation) Q::6|B,G  
　　理论成本与应用成本(theory cost and practice cost) 9WsGoZPn  
　　辅助生产成本分配(auxiliary production cost allocation) [|\BuUT'  
　　期间,费用 M}tr*L  
　　成本控制程序(procedure of cost control) 6/eh~ME=  
　　成本记录(cost entry, cost recorder cost agenda) j`kw2 (  
　　成本计算分批法(job costing method) A{b?ZT~2]  
　　成本计算分步法 I:%O`F  
　　直接人工成本差异(direct labor variance) -+=+W  
　　成本控制方法(cost control method)