[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 'rVB2 `z-  
　　股本 Share capital DwWm(8&6;}  
　　已归还投资 Investment returned 1hc`s+N  
　　利润分配-其他转入 Profit appropriation - other transfer in jBd=!4n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *R7bI?ow   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iDltN]zS  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5Y@Hb!5D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S5YEz XG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,v?FR }v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0}'/3Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a=6@} l1<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f6PYB&<1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b.9[Vf_G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vV"I}L  
　　期初未分配利润 Retained earnings, beginning of the year b S'dXP  
　　资本公积-股本溢价 Capital surplus - share premium %Z-xh<&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MIN}5kc<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation D'^UZZlI^I  
　　资本公积-股权投资准备 Capital surplus - investment reserve BbPRPkV  
　　资本公积-拨款转入 Capital surplus - subsidiary btbuE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _3#_6>=M  
　　资本公积-其他 Capital surplus - others #<#-Bv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uWP0(6 %  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C]h_co2eI  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve - Nt8'-  
　　盈余公积-储备基金 Surplus reserve - reserve fund +G,_|C2J
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $6 4{Ff  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S@TfZ3Go|  
　　主营业务收入 Sales A-rj: k!  
　　主营业务成本 Cost of sales $Yw~v36`t/  
　　主营业务税金及附加 Sales tax 5@pLGMHT  
　　营业费用 Operating expenses Y@ vC!C  
　　管理费用 General and administrative expenses 5'<a,,RKu  
　　财务费用 Financial expenses u<+"#.[2v~  
　　投资收益 Investment income 4ti,R'  
　　其他业务收入 Other operating income pOj8-rr  
　　营业外收入 Non-operating income nHU}OGzW  
　　补贴收入 Subsidy income R38 \&
F  
　　其他业务支出 Other operating expenses 0n={Mb  
　　营业外支出 Non-operating expenses
$4^h>x  
　　所得税 Income tax h${=gSJc  
　　直接人工成本差异(direct labor variance) ^),;`YXZ  
　　直接材料成本差异(direct material variance) *qxv"PptX  
　　在产品计价(work-in-process costing) ]LMtZUz  
　　联产品成本计算(joint products costing) 1@F>E;YjL=  
　　生产成本汇总程序(accumulation process of procluction cost) Pu'NSNT  
　　制造费用差异(manufacturing expenses variance) d@tNlFfS  
　　实际成本与估计成本(actual cost and estimated cost) VJ1rU mO~  
　　工资费用分配(salary costs allocation) (nYGN$qC9  
　　成本曲线(cost curve) 9%m
^^OOf  
　　农业生产成本(agriculture production cost) }Nma %6PfV  
　　原始成本和重置成本(original cost and replacement cost) =Q6JXp  
　　工程施工成本 i@ 86Ez  
　　直接成本与间接成本(direct cost and indirect cost) Z4m+GFY  
　　可控成本(controllable cost) Zv9%}%7p  
　　制造费用分配(manufacturing expenses allocation) [+!+Yn6:  
　　理论成本与应用成本(theory cost and practice cost) + +Eu.W;&#  
　　辅助生产成本分配(auxiliary production cost allocation) 2tQ?=V(Di  
　　期间,费用 =Ew77  
　　成本控制程序(procedure of cost control) ,L-V?B(UQ  
　　成本记录(cost entry, cost recorder cost agenda) =GiN~$d  
　　成本计算分批法(job costing method) qa4j>;  
　　成本计算分步法 J~h9i=4<bF  
　　直接人工成本差异(direct labor variance) x1"8K  
　　成本控制方法(cost control method)