[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 mtDRF'>P:  
　　股本 Share capital "o#N6Qu71  
　　已归还投资 Investment returned 'G z>X :  
　　利润分配-其他转入 Profit appropriation - other transfer in
il^SGH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H -('!^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xh[4d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w`XwW#!}@$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t6 :;0[j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /Z<"6g?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]PdpC"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^Q8m)0DP  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '>FJk`i
I  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w7\:S>;(O"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G3QB Rh{  
　　期初未分配利润 Retained earnings, beginning of the year I
\V33Nd  
　　资本公积-股本溢价 Capital surplus - share premium ]RHR>=;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _DfI78`(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PZ69aZ*Gs  
　　资本公积-股权投资准备 Capital surplus - investment reserve Gjuc"JR7  
　　资本公积-拨款转入 Capital surplus - subsidiary 5xW)nEV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2=tPxO')B  
　　资本公积-其他 Capital surplus - others &8t?OpB =h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -F,o@5W>Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @ [_I|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }i_[wq{E&  
　　盈余公积-储备基金 Surplus reserve - reserve fund L;.
6j*E*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )CS
7>Vx  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z79L2lJn  
　　主营业务收入 Sales g#FqjE|mx  
　　主营业务成本 Cost of sales
M64zVxsd  
　　主营业务税金及附加 Sales tax EK.L>3  
　　营业费用 Operating expenses S|T:rc(~  
　　管理费用 General and administrative expenses UNocm0!N'  
　　财务费用 Financial expenses 0O4'Ts ?  
　　投资收益 Investment income #FF5xe
 
　　其他业务收入 Other operating income :0ND0A{K:  
　　营业外收入 Non-operating income , 6\i  
　　补贴收入 Subsidy income ;}IF'ANA  
　　其他业务支出 Other operating expenses Z91gAy^z<  
　　营业外支出 Non-operating expenses RLY Ae  
　　所得税 Income tax S4
<@ji  
　　直接人工成本差异(direct labor variance) yZ
I4%fen  
　　直接材料成本差异(direct material variance) b0LjNO@<  
　　在产品计价(work-in-process costing) C|"T!1MlY4  
　　联产品成本计算(joint products costing) `g%]z@'+?  
　　生产成本汇总程序(accumulation process of procluction cost) ] d| -r:4  
　　制造费用差异(manufacturing expenses variance) )<
4o"R:*  
　　实际成本与估计成本(actual cost and estimated cost) ;nj'C1  
　　工资费用分配(salary costs allocation) #Q6wv/"Ub  
　　成本曲线(cost curve) d%9I*Qo0,  
　　农业生产成本(agriculture production cost) 93fKv  
　　原始成本和重置成本(original cost and replacement cost) qM@][]j:  
　　工程施工成本 fT._Os?i  
　　直接成本与间接成本(direct cost and indirect cost) O89<IXk  
　　可控成本(controllable cost) c}vy9m$B_  
　　制造费用分配(manufacturing expenses allocation) QHr 3J  
　　理论成本与应用成本(theory cost and practice cost) l>"gO9j  
　　辅助生产成本分配(auxiliary production cost allocation) hX)r%v:  
　　期间,费用 (o^V[zV  
　　成本控制程序(procedure of cost control) `]]gD EPG{  
　　成本记录(cost entry, cost recorder cost agenda) h0n0Dc{4  
　　成本计算分批法(job costing method) k}>l+_*+7  
　　成本计算分步法 t,N-|  
　　直接人工成本差异(direct labor variance) =Cs$0aA  
　　成本控制方法(cost control method)