[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 F}_b7|^  
　　股本 Share capital lvke!~#  
　　已归还投资 Investment returned
OTXZ
dAv  
　　利润分配-其他转入 Profit appropriation - other transfer in &jF'2D^_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '? 5
-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e"S?qpJK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund D;p I!S<#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g-sNYd%?a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X9m^i2tk  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,_e[P  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends PAYw:/(P  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Tz @=N]D  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S0^a)#D &  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t eY@)F  
　　期初未分配利润 Retained earnings, beginning of the year 
,UY1.tR(  
　　资本公积-股本溢价 Capital surplus - share premium {cXr!N^K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ( eTrqI`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QRQZ{m  
　　资本公积-股权投资准备 Capital surplus - investment reserve l)%PvLbL  
　　资本公积-拨款转入 Capital surplus - subsidiary tAAMSb9[d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h3
?>jE=H  
　　资本公积-其他 Capital surplus - others (s3k2Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zXY8:+f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :<J7g`f  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g<j)   
　　盈余公积-储备基金 Surplus reserve - reserve fund [CJ<$R !  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JQ03om--(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0caZ_-zU  
　　主营业务收入 Sales Dkz/hg:q  
　　主营业务成本 Cost of sales PK[mf\G\  
　　主营业务税金及附加 Sales tax EQm{qc;  
　　营业费用 Operating expenses ` 2W^Ui,4  
　　管理费用 General and administrative expenses f{P1.?a  
　　财务费用 Financial expenses k>($[;k|b  
　　投资收益 Investment income 5#DMizv6  
　　其他业务收入 Other operating income k*$WAOJEW  
　　营业外收入 Non-operating income r2=@1=?8  
　　补贴收入 Subsidy income h=#w< @  
　　其他业务支出 Other operating expenses >rd#,r  
　　营业外支出 Non-operating expenses *S,~zOYN  
　　所得税 Income tax l0Q5q)U1A  
　　直接人工成本差异(direct labor variance) 2ioHhcYdJU  
　　直接材料成本差异(direct material variance) NrqJf-ldo  
　　在产品计价(work-in-process costing) N:lfKI  
　　联产品成本计算(joint products costing) *[[Gu^t^!  
　　生产成本汇总程序(accumulation process of procluction cost) [neuwdN  
　　制造费用差异(manufacturing expenses variance) 2&1mI>:F  
　　实际成本与估计成本(actual cost and estimated cost) :PO. /IBX  
　　工资费用分配(salary costs allocation) mku@n;Hl_  
　　成本曲线(cost curve) 7ch9Pf  
　　农业生产成本(agriculture production cost) P<PZ4hNx  
　　原始成本和重置成本(original cost and replacement cost) f^F;`;z  
　　工程施工成本 rwP#Yj[BK+  
　　直接成本与间接成本(direct cost and indirect cost) j "qND=15  
　　可控成本(controllable cost) N"70P/  
　　制造费用分配(manufacturing expenses allocation) !.vyzCJTzB  
　　理论成本与应用成本(theory cost and practice cost) I

oDT  
　　辅助生产成本分配(auxiliary production cost allocation) `_\KN_-%Vu  
　　期间,费用 ,2M}qs"P7G  
　　成本控制程序(procedure of cost control) !d72f8@9  
　　成本记录(cost entry, cost recorder cost agenda) |}=eY?iXo  
　　成本计算分批法(job costing method) meX2Y;  
　　成本计算分步法  :G _  
　　直接人工成本差异(direct labor variance) Q-<]'E#\(  
　　成本控制方法(cost control method)