[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
F#Fc&B  
　　股本 Share capital vE#8&Zq  
　　已归还投资 Investment returned mZ:
#d;0  
　　利润分配-其他转入 Profit appropriation - other transfer in 1L7^g*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SG0PQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SH8zkAA7u}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '+g[n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G7-k ,P^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RDy
&
i  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +NvpYz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends BOy&3.h5?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i!RYrae  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }o[<1+W(.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b<"jmB{  
　　期初未分配利润 Retained earnings, beginning of the year ]Z85
%q^`  
　　资本公积-股本溢价 Capital surplus - share premium $[7/~I>m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;<b7kep
R  
　　资本公积-接受现金捐赠 Capital surplus - cash donation II~91IEk  
　　资本公积-股权投资准备 Capital surplus - investment reserve +IjBeQ?  
　　资本公积-拨款转入 Capital surplus - subsidiary uKD }5M? {  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation BYa#<jXtAT  
　　资本公积-其他 Capital surplus - others ^rjUye%EK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BxQ,T@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?(Plb&kR  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VUHf-bKl  
　　盈余公积-储备基金 Surplus reserve - reserve fund IQ-l%x[fue  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )z4eRs F|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "f~OC<GdYs  
　　主营业务收入 Sales 15' fU!  
　　主营业务成本 Cost of sales 3=Rk(%:;  
　　主营业务税金及附加 Sales tax (mI590`f  
　　营业费用 Operating expenses oZl%0Uy?9I  
　　管理费用 General and administrative expenses V3a6QcG  
　　财务费用 Financial expenses GY0OVAW6'c  
　　投资收益 Investment income -F
3~X R  
　　其他业务收入 Other operating income '(N(k@>{  
　　营业外收入 Non-operating income hJk:&!M=T  
　　补贴收入 Subsidy income E?BF8t_fTE  
　　其他业务支出 Other operating expenses r yA+Lli.  
　　营业外支出 Non-operating expenses F`{O  
　　所得税 Income tax u3wd~.  
　　直接人工成本差异(direct labor variance) pm:-E(3#  
　　直接材料成本差异(direct material variance) B8.}9  
　　在产品计价(work-in-process costing) !u  .n  
　　联产品成本计算(joint products costing) b+hN\/*]  
　　生产成本汇总程序(accumulation process of procluction cost) U&a(WQV9&  
　　制造费用差异(manufacturing expenses variance) =]pEvj9o  
　　实际成本与估计成本(actual cost and estimated cost) &o1k_!25  
　　工资费用分配(salary costs allocation) '#,C5*`  
　　成本曲线(cost curve) $}z/BV1I  
　　农业生产成本(agriculture production cost) )ZrB-(u~k  
　　原始成本和重置成本(original cost and replacement cost) C>,> _  
　　工程施工成本 G8/q&6f_  
　　直接成本与间接成本(direct cost and indirect cost) #qD[dC$[t  
　　可控成本(controllable cost) MLmaA3  
　　制造费用分配(manufacturing expenses allocation) b^ [ z'  
　　理论成本与应用成本(theory cost and practice cost) 72*j6#zS  
　　辅助生产成本分配(auxiliary production cost allocation) }Ujgd2(U  
　　期间,费用 DUF$-'A  
　　成本控制程序(procedure of cost control) /<(-lbq,  
　　成本记录(cost entry, cost recorder cost agenda) g)|vS>^~  
　　成本计算分批法(job costing method) [/ertB  
　　成本计算分步法 )N1iGJO)  
　　直接人工成本差异(direct labor variance) Yw5-:w0f  
　　成本控制方法(cost control method)