[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 *{
DTxEy  
　　股本 Share capital zl|z4j'Irc  
　　已归还投资 Investment returned GT&}Burl/n  
　　利润分配-其他转入 Profit appropriation - other transfer in c0gVW~I1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #4msBax4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :x*)o+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >5t%_/yeB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |h\7Q1,1~2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S'jg#*$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4VwF\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends l4oyF|oJTH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J, 9NVw$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FQDf?d5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P2-&Im`+  
　　期初未分配利润 Retained earnings, beginning of the year ;=ddv@  
　　资本公积-股本溢价 Capital surplus - share premium -)`_w^Ox  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kt/,& oKI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k2U*dn"9U  
　　资本公积-股权投资准备 Capital surplus - investment reserve F~mIV;BP  
　　资本公积-拨款转入 Capital surplus - subsidiary \!-BR0+y;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation hw^&{x  
　　资本公积-其他 Capital surplus - others  8s0+6{vW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i
AwEnQ3h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YA4D?'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ::|~tLFu  
　　盈余公积-储备基金 Surplus reserve - reserve fund z~ cW,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hJ@vlMW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment M6)  G_-  
　　主营业务收入 Sales Wh)D_  
　　主营业务成本 Cost of sales hy5[ L`B  
　　主营业务税金及附加 Sales tax -b(DPte  
　　营业费用 Operating expenses 1qRquY  
　　管理费用 General and administrative expenses $Habhw  
　　财务费用 Financial expenses 8QrpNSj4  
　　投资收益 Investment income 52 w@.]  
　　其他业务收入 Other operating income s^wm2/Yw  
　　营业外收入 Non-operating income 9L=mS  
　　补贴收入 Subsidy income B*(]T|ff<  
　　其他业务支出 Other operating expenses N~ v 6K}`}  
　　营业外支出 Non-operating expenses B>,eHXW  
　　所得税 Income tax <RGH+4LF  
　　直接人工成本差异(direct labor variance) 7n8nJTU{4j  
　　直接材料成本差异(direct material variance) ;CYoc4e  
　　在产品计价(work-in-process costing) i9;  
　　联产品成本计算(joint products costing) No^gKh24  
　　生产成本汇总程序(accumulation process of procluction cost) (Rw<1q`,  
　　制造费用差异(manufacturing expenses variance) zBF~:Uc`B  
　　实际成本与估计成本(actual cost and estimated cost) j/ 5  
　　工资费用分配(salary costs allocation) RY , <*  
　　成本曲线(cost curve) DXs an  
　　农业生产成本(agriculture production cost) U\KMeaF5e-  
　　原始成本和重置成本(original cost and replacement cost) ]juPm8eF  
　　工程施工成本 aZOn01v;!&  
　　直接成本与间接成本(direct cost and indirect cost) p5G'})x  
　　可控成本(controllable cost) (2g a:}K  
　　制造费用分配(manufacturing expenses allocation) cH jQwl  
　　理论成本与应用成本(theory cost and practice cost)  G 3Z"U  
　　辅助生产成本分配(auxiliary production cost allocation) &."$kfA+  
　　期间,费用 `Ij@;=(  
　　成本控制程序(procedure of cost control) $DbnPZ2$  
　　成本记录(cost entry, cost recorder cost agenda) i?x gV_q;  
　　成本计算分批法(job costing method) =+zDE0Qs  
　　成本计算分步法 ov6xa*'a  
　　直接人工成本差异(direct labor variance) y>I2}P  
　　成本控制方法(cost control method)