[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 3BdX  
　　股本 Share capital Es!Q8.  
　　已归还投资 Investment returned vDFGd-S  
　　利润分配-其他转入 Profit appropriation - other transfer in tF7hFL5f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x
wi\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :>+\17tx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dtZE67KS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >Lft9 e   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s?2$ue&-f  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pTJX""C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3BG>Y(v  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3Fs5RC~a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /
mA,F;   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OhVs#^  
　　期初未分配利润 Retained earnings, beginning of the year =>iA gp'#  
　　资本公积-股本溢价 Capital surplus - share premium :YP#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dOFD5}_   
　　资本公积-接受现金捐赠 Capital surplus - cash donation "ZrOrdlg+A  
　　资本公积-股权投资准备 Capital surplus - investment reserve .iG&Lw\,  
　　资本公积-拨款转入 Capital surplus - subsidiary v6GPS1:a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !cSq+eD  
　　资本公积-其他 Capital surplus - others q{0
R=jb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q>Qibr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Qm4o7x{q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =LkR!R=  
　　盈余公积-储备基金 Surplus reserve - reserve fund
JH8}Ru%Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]QVNn?PA8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rx0~`cVV:  
　　主营业务收入 Sales A\fb<  
　　主营业务成本 Cost of sales bq>_qpr  
　　主营业务税金及附加 Sales tax rV6/Tdy  
　　营业费用 Operating expenses bN$r k|  
　　管理费用 General and administrative expenses asHxL!  
　　财务费用 Financial expenses zZ=pP5y8  
　　投资收益 Investment income k{;,6H  
　　其他业务收入 Other operating income T4)fO u3]  
　　营业外收入 Non-operating income CVNj-&vj  
　　补贴收入 Subsidy income #|[ M?3  
　　其他业务支出 Other operating expenses _8,()t'"  
　　营业外支出 Non-operating expenses Fqy\CMC  
　　所得税 Income tax qpIC{'A.  
　　直接人工成本差异(direct labor variance) }e2VY  
　　直接材料成本差异(direct material variance) H@bf'guA|B  
　　在产品计价(work-in-process costing) M{g%cR0  
　　联产品成本计算(joint products costing) +N`ua  
　　生产成本汇总程序(accumulation process of procluction cost) ziPR>iz-  
　　制造费用差异(manufacturing expenses variance) a2IgC25  
　　实际成本与估计成本(actual cost and estimated cost) .*g0w`H5pU  
　　工资费用分配(salary costs allocation) Lk\P7w{  
　　成本曲线(cost curve) : cB=SYcC%  
　　农业生产成本(agriculture production cost) NIdZ  
　　原始成本和重置成本(original cost and replacement cost) WOzf]3Xcj  
　　工程施工成本 js iSg/  
　　直接成本与间接成本(direct cost and indirect cost) I$q]. B  
　　可控成本(controllable cost) F8-?dpf'  
　　制造费用分配(manufacturing expenses allocation) 3?2 FP|G8  
　　理论成本与应用成本(theory cost and practice cost) %`Z+a.~U  
　　辅助生产成本分配(auxiliary production cost allocation) @,Gxk   
　　期间,费用 wLc4Dm*V  
　　成本控制程序(procedure of cost control) 7frTTSZ  
　　成本记录(cost entry, cost recorder cost agenda) Gx`Lks  
　　成本计算分批法(job costing method) ~t9tnLc$  
　　成本计算分步法 7d LuX   
　　直接人工成本差异(direct labor variance) .<@8gNm3  
　　成本控制方法(cost control method)