[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 2=0DCF;Bv  
　　股本 Share capital 2I3h MD0  
　　已归还投资 Investment returned s..lK "b  
　　利润分配-其他转入 Profit appropriation - other transfer in 1sE?YJP-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z 2}ah  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J2q,7wI#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zepop19  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund onCK
I,"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~0$NJrUy  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mOpTzg@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7qOa ;^T  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r0t^g9K0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \]Kh[z0"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !IU.a90V  
　　期初未分配利润 Retained earnings, beginning of the year .M,RFC  
　　资本公积-股本溢价 Capital surplus - share premium uY_SU-v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Xdi:1wW@p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^L1L=c;,  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6K cD&S/  
　　资本公积-拨款转入 Capital surplus - subsidiary AT2v!mNyCw  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m^'uipa\  
　　资本公积-其他 Capital surplus - others .Xm(D>>k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LZPuDf~/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :.(;<b<\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '[$)bPMHl  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4p%A8%/q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?oZR.D|SZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment V$0dtvGvH  
　　主营业务收入 Sales g71[6<D  
　　主营业务成本 Cost of sales `k(yZtb  
　　主营业务税金及附加 Sales tax +[\eFj|=  
　　营业费用 Operating expenses 4=uh h  
　　管理费用 General and administrative expenses }(a+aHH  
　　财务费用 Financial expenses z"D.Bm~]  
　　投资收益 Investment income 7\_o.(g#-  
　　其他业务收入 Other operating income AV 8n(  
　　营业外收入 Non-operating income f>'Y(dJ'W  
　　补贴收入 Subsidy income F4=}}k
U  
　　其他业务支出 Other operating expenses d]9U^iy  
　　营业外支出 Non-operating expenses %h1N3\y9i(  
　　所得税 Income tax Ehzo05/!  
　　直接人工成本差异(direct labor variance) FZreP.2)!  
　　直接材料成本差异(direct material variance) OY[e.N t&  
　　在产品计价(work-in-process costing) 1+b{}d  
　　联产品成本计算(joint products costing) aA7=q=  
　　生产成本汇总程序(accumulation process of procluction cost) imQURC  
　　制造费用差异(manufacturing expenses variance) 7+./zN  
　　实际成本与估计成本(actual cost and estimated cost) Y@'8[]=0  
　　工资费用分配(salary costs allocation) (}.@b|s  
　　成本曲线(cost curve) sLE#q+W  
　　农业生产成本(agriculture production cost) kq\)MQ"/X  
　　原始成本和重置成本(original cost and replacement cost) &d7Z6P'`G  
　　工程施工成本 :Xc@3gF  
　　直接成本与间接成本(direct cost and indirect cost) 0G!]=  
　　可控成本(controllable cost) ^Rm  
　　制造费用分配(manufacturing expenses allocation) "#mBcQ;QLV  
　　理论成本与应用成本(theory cost and practice cost) B^).BQ  
　　辅助生产成本分配(auxiliary production cost allocation) BL@:!t  
　　期间,费用 :JlP[I  
　　成本控制程序(procedure of cost control) ,C3,TkA]  
　　成本记录(cost entry, cost recorder cost agenda) $mF_,|  
　　成本计算分批法(job costing method) j}b\Z9)!  
　　成本计算分步法 XMG]Wf^%\<  
　　直接人工成本差异(direct labor variance) gGfoO[B  
　　成本控制方法(cost control method)