[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 ]Cc3}+(s  
　　股本 Share capital (jyT9'*wAT  
　　已归还投资 Investment returned 8t;vZ&  
　　利润分配-其他转入 Profit appropriation - other transfer in m/e*P*\=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Af"p:;^z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oW5Ov  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]x1;uE?1J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "u.
'JE;j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SeV`RUO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }ed{8"bj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends kOE\.}~4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rNK<p3=7)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <e?1&56  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s/l>P~3=  
　　期初未分配利润 Retained earnings, beginning of the year B:>>D/O  
　　资本公积-股本溢价 Capital surplus - share premium 3v91yM
x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <Fi*
wV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation pJ3-f k"i  
　　资本公积-股权投资准备 Capital surplus - investment reserve /;5/7Bvj  
　　资本公积-拨款转入 Capital surplus - subsidiary p)qM{`]G\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z,~PW#8<&  
　　资本公积-其他 Capital surplus - others h]]B@~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R0#'t+7^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o(gV;>I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rb_%vOM  
　　盈余公积-储备基金 Surplus reserve - reserve fund }*P?KV (  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z41v5rB4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -l~+cI\2  
　　主营业务收入 Sales  9+ A~(  
　　主营业务成本 Cost of sales C"0vMUZ  
　　主营业务税金及附加 Sales tax ]i/Bq!d l  
　　营业费用 Operating expenses =D`:2k~ ,  
　　管理费用 General and administrative expenses `J$7X  
　　财务费用 Financial expenses \>tx:;D3  
　　投资收益 Investment income 0m,q 3  
　　其他业务收入 Other operating income V6bjVd9|Z  
　　营业外收入 Non-operating income #0f6X,3  
　　补贴收入 Subsidy income d}2(G2z^  
　　其他业务支出 Other operating expenses p
=[SDk`  
　　营业外支出 Non-operating expenses tH(g;flO)  
　　所得税 Income tax 3>6rO4,  
　　直接人工成本差异(direct labor variance) wu.>'v?y  
　　直接材料成本差异(direct material variance) hvc3n> Y[}  
　　在产品计价(work-in-process costing) [ <j4w  
　　联产品成本计算(joint products costing) 3=("vR`!  
　　生产成本汇总程序(accumulation process of procluction cost) 6@;sOiN+  
　　制造费用差异(manufacturing expenses variance) ]G~Z'fs<(  
　　实际成本与估计成本(actual cost and estimated cost) e0M'\'J  
　　工资费用分配(salary costs allocation) LvC X(yjZ*  
　　成本曲线(cost curve) d[YG&.}+8j  
　　农业生产成本(agriculture production cost) FY)US>  
　　原始成本和重置成本(original cost and replacement cost) &W}6Xg(  
　　工程施工成本 t[ZGY,8  
　　直接成本与间接成本(direct cost and indirect cost) X2E=2tXl`7  
　　可控成本(controllable cost) Js&.p9S2  
　　制造费用分配(manufacturing expenses allocation) 6MpV,2:>  
　　理论成本与应用成本(theory cost and practice cost) ^vJy<  
　　辅助生产成本分配(auxiliary production cost allocation) I9<%fv  
　　期间,费用 Y[s}?Xu]w#  
　　成本控制程序(procedure of cost control) hlfdmh?/  
　　成本记录(cost entry, cost recorder cost agenda) GHO6$iM)[  
　　成本计算分批法(job costing method) x@@bC=iY$  
　　成本计算分步法 !xU[BCbfYV  
　　直接人工成本差异(direct labor variance) #S(b2LEc  
　　成本控制方法(cost control method)