[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 SaSj9\o  
　　股本 Share capital Q?/qQ}nNw  
　　已归还投资 Investment returned W.Z`kH *B  
　　利润分配-其他转入 Profit appropriation - other transfer in 'T(@5%Db  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aDda&RM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }va>jfy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v:?l C<,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]_43U` [#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qrufnu5cC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]Gf`nJDV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cUC!'+L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]-cSTtO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e-*-91D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares frT<9$QUL  
　　期初未分配利润 Retained earnings, beginning of the year RAj>{/E#W  
　　资本公积-股本溢价 Capital surplus - share premium 9nSfFGu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fi 
[4F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation y3OF+;E  
　　资本公积-股权投资准备 Capital surplus - investment reserve "NtY[sT{V  
　　资本公积-拨款转入 Capital surplus - subsidiary UX%J?;g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D|$Fw5!^k6  
　　资本公积-其他 Capital surplus - others .FC|~Z1T<F  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XeX`h
_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CN:z *g  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4d\V=_);r  
　　盈余公积-储备基金 Surplus reserve - reserve fund }/2M?W0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kxmc2RH>nB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (nAL;:$x2  
　　主营业务收入 Sales c3.;
o  
　　主营业务成本 Cost of sales iTVZo?lVo  
　　主营业务税金及附加 Sales tax Z):Nd9  
　　营业费用 Operating expenses *USG p<iH  
　　管理费用 General and administrative expenses {r'+icvLX  
　　财务费用 Financial expenses %rJ'DPs  
　　投资收益 Investment income '}$$0S.DC  
　　其他业务收入 Other operating income 'Ov M  
　　营业外收入 Non-operating income xJ9aFpTC  
　　补贴收入 Subsidy income @MO/LvD  
　　其他业务支出 Other operating expenses  zPN:)  
　　营业外支出 Non-operating expenses f$ 7C 5  
　　所得税 Income tax hkMV A  
　　直接人工成本差异(direct labor variance) 5bBCI\&sam  
　　直接材料成本差异(direct material variance) H*Tzw,f~ v  
　　在产品计价(work-in-process costing) SG]Sx4fg,Y  
　　联产品成本计算(joint products costing) Z )md]Twt  
　　生产成本汇总程序(accumulation process of procluction cost) q _Z+H4  
　　制造费用差异(manufacturing expenses variance) H$.K   
　　实际成本与估计成本(actual cost and estimated cost) e~7FK_y#0  
　　工资费用分配(salary costs allocation) 1!NrndJI  
　　成本曲线(cost curve) %77
uc9}  
　　农业生产成本(agriculture production cost) a|#TnSk  
　　原始成本和重置成本(original cost and replacement cost) ")<5VtV  
　　工程施工成本 KwU;+=_.  
　　直接成本与间接成本(direct cost and indirect cost) & x7iEbRs  
　　可控成本(controllable cost) zd/kr  
　　制造费用分配(manufacturing expenses allocation) pQ>|dH+.  
　　理论成本与应用成本(theory cost and practice cost) *wx95?H0Z  
　　辅助生产成本分配(auxiliary production cost allocation) S%aup(wu6  
　　期间,费用 M.+h3<%^  
　　成本控制程序(procedure of cost control) )qe rA  
　　成本记录(cost entry, cost recorder cost agenda) 4AMe>s  
　　成本计算分批法(job costing method) .><-XJ  
　　成本计算分步法 t&Q(8Hz  
　　直接人工成本差异(direct labor variance) -V-I&sO<  
　　成本控制方法(cost control method)