[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 _J&IL!S2  
　　股本 Share capital VV-%AS
6;  
　　已归还投资 Investment returned \ v2-}jU(  
　　利润分配-其他转入 Profit appropriation - other transfer in W#9A6ir>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4 D)M_O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B,b^_4XX$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U+G8Hs/y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y>2oU`ly,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7hlzuZob+y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O^Y@&S RrQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OE/r0C<&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6GMwB@ b  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K |^OnM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w&eq *q
 
　　期初未分配利润 Retained earnings, beginning of the year Z6 fR2A~Q[  
　　资本公积-股本溢价 Capital surplus - share premium ST1;i5   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @{@ DGc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }6To(*  
　　资本公积-股权投资准备 Capital surplus - investment reserve f?lnBvT|b  
　　资本公积-拨款转入 Capital surplus - subsidiary oM!zeJNA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m$`4.>J  
　　资本公积-其他 Capital surplus - others Ow0(q^H<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <YAs0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D\Fu4Eg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &[t} /+)  
　　盈余公积-储备基金 Surplus reserve - reserve fund Wgm{ ]9Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PG{"GiZz=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Iuve~ugO  
　　主营业务收入 Sales CqLAtS X7  
　　主营业务成本 Cost of sales DD'RSV5]  
　　主营业务税金及附加 Sales tax F%I *m^7d  
　　营业费用 Operating expenses uCjbb  
　　管理费用 General and administrative expenses ^f] 9^U{  
　　财务费用 Financial expenses YeI|&FMX  
　　投资收益 Investment income {#N,&? [  
　　其他业务收入 Other operating income x75 3o\u!  
　　营业外收入 Non-operating income U]Fnf?(  
　　补贴收入 Subsidy income /6FPiASbS  
　　其他业务支出 Other operating expenses f
BLR  
　　营业外支出 Non-operating expenses w|U7pUz  
　　所得税 Income tax NchEay;`  
　　直接人工成本差异(direct labor variance) 2Uy}#n|)r  
　　直接材料成本差异(direct material variance) :0% $u>;O:  
　　在产品计价(work-in-process costing) ;y.<I&  
　　联产品成本计算(joint products costing) 42Cc`a%U  
　　生产成本汇总程序(accumulation process of procluction cost) \ccCrDz  
　　制造费用差异(manufacturing expenses variance) j34lPo `  
　　实际成本与估计成本(actual cost and estimated cost) T^@P.zX  
　　工资费用分配(salary costs allocation) ]#\/1!W
  
　　成本曲线(cost curve) MC_i"P6a  
　　农业生产成本(agriculture production cost) LIh71Vg/cc  
　　原始成本和重置成本(original cost and replacement cost) ug?#Oa  
　　工程施工成本 l8 XY  
　　直接成本与间接成本(direct cost and indirect cost) \eCQL(_  
　　可控成本(controllable cost) s x)x7  
　　制造费用分配(manufacturing expenses allocation) S~ZRqL7ZO  
　　理论成本与应用成本(theory cost and practice cost) ogJ>`0 +J  
　　辅助生产成本分配(auxiliary production cost allocation) G3D!ifho.#  
　　期间,费用 Lu[xoQ~I  
　　成本控制程序(procedure of cost control) w/wU~~  
　　成本记录(cost entry, cost recorder cost agenda) "v+%F  
　　成本计算分批法(job costing method) !}J19]\  
　　成本计算分步法 XBos^Q  
　　直接人工成本差异(direct labor variance) ^20x\K  
　　成本控制方法(cost control method)