[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 Ef!F;De)A  
　　股本 Share capital
m"DMa  
　　已归还投资 Investment returned #&Ee5xM=  
　　利润分配-其他转入 Profit appropriation - other transfer in j{=%~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *}J_STM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZKvh]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q mB@kbt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H,}?YW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F)@<ZE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8vo} .JIl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `+uXL9
mo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [h1{{Nb#ez  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #q- _   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q~3&f  
　　期初未分配利润 Retained earnings, beginning of the year
kD>vQ?  
　　资本公积-股本溢价 Capital surplus - share premium KkY22_{ac  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve krA))cP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ($s{em4L  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2Kidbf  
　　资本公积-拨款转入 Capital surplus - subsidiary iCS/~[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #5D+XBT  
　　资本公积-其他 Capital surplus - others ;vitg"Zh>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JF gN  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )N<!3yOz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j66@E\dN  
　　盈余公积-储备基金 Surplus reserve - reserve fund AMdS+(J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3(%,2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0u_'(Z-^2  
　　主营业务收入 Sales 4Z] 35*  
　　主营业务成本 Cost of sales F'I6aE%  
　　主营业务税金及附加 Sales tax YO,ldsSz|r  
　　营业费用 Operating expenses rx/ 6x(3  
　　管理费用 General and administrative expenses 3fPv71NVtt  
　　财务费用 Financial expenses 0Y L0Oa+7  
　　投资收益 Investment income #k)\e;,X  
　　其他业务收入 Other operating income Ei-OuDM;)  
　　营业外收入 Non-operating income 
>=H8>X  
　　补贴收入 Subsidy income H<;j&\$q  
　　其他业务支出 Other operating expenses MeX1y]<It  
　　营业外支出 Non-operating expenses ^=G+]$8  
　　所得税 Income tax W=?87PkJu  
　　直接人工成本差异(direct labor variance) w. f[
)  
　　直接材料成本差异(direct material variance) '_)tR;s  
　　在产品计价(work-in-process costing) qE}YVKV*  
　　联产品成本计算(joint products costing) 4lCm(#T{,  
　　生产成本汇总程序(accumulation process of procluction cost)  6qlr+f  
　　制造费用差异(manufacturing expenses variance) 3:Wr)>l}#  
　　实际成本与估计成本(actual cost and estimated cost) ]Ho`*$dD  
　　工资费用分配(salary costs allocation) z3]U%y(,  
　　成本曲线(cost curve) B5G$o{WM  
　　农业生产成本(agriculture production cost) CCOg1X_  
　　原始成本和重置成本(original cost and replacement cost) vEGK {rMA  
　　工程施工成本  4&D="GA  
　　直接成本与间接成本(direct cost and indirect cost) 1tW:(~=a;  
　　可控成本(controllable cost) +bW|Q>u  
　　制造费用分配(manufacturing expenses allocation) $P3nP=mf  
　　理论成本与应用成本(theory cost and practice cost) [2V/v  
　　辅助生产成本分配(auxiliary production cost allocation) DlI5} Jh  
　　期间,费用 ?W_U{=anl  
　　成本控制程序(procedure of cost control) 7g9^Jn  
　　成本记录(cost entry, cost recorder cost agenda) vuBA&j0C  
　　成本计算分批法(job costing method) "Ycd$`{Vgt  
　　成本计算分步法 sjm79/  
　　直接人工成本差异(direct labor variance) 99K+7G\{  
　　成本控制方法(cost control method)