[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 YQ-!>3/)-  
　　股本 Share capital 1Qk]?R/DN  
　　已归还投资 Investment returned 23p1Lb9P  
　　利润分配-其他转入 Profit appropriation - other transfer in k[Ue}L|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UTS.o#d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wl.a|~-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x@LNjlP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2{}8_G   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =pk5'hBAi  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +5i~}Q!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
rNN ,!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z#NEa.]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dTrz7ay
H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mMOjV_  
　　期初未分配利润 Retained earnings, beginning of the year dJ(<zz+;b  
　　资本公积-股本溢价 Capital surplus - share premium =nff;Xu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MHqk-4Mz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v$)ZoM6E  
　　资本公积-股权投资准备 Capital surplus - investment reserve Liv.i;-qE  
　　资本公积-拨款转入 Capital surplus - subsidiary 5<$8.a#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M* 0zvNg  
　　资本公积-其他 Capital surplus - others /g)(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XVfw0-O  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K6EG"Vv !  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <8iu:nR  
　　盈余公积-储备基金 Surplus reserve - reserve fund b!4Z~d0=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s1>d)2lX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ){I!orQ  
　　主营业务收入 Sales ~?JNI8  
　　主营业务成本 Cost of sales 1:;S6
{oQ  
　　主营业务税金及附加 Sales tax *!r"+?0gN  
　　营业费用 Operating expenses ?1.WF}X'  
　　管理费用 General and administrative expenses Wl0p-h  
　　财务费用 Financial expenses jB"IJ$cD  
　　投资收益 Investment income JUCp#[q  
　　其他业务收入 Other operating income 6PyW(i(bs  
　　营业外收入 Non-operating income 3EV?=R  
　　补贴收入 Subsidy income d+WNg2#v  
　　其他业务支出 Other operating expenses Qf($F,)K  
　　营业外支出 Non-operating expenses 
br,xwc  
　　所得税 Income tax lj /IN[U/  
　　直接人工成本差异(direct labor variance) +5x{|!Pn  
　　直接材料成本差异(direct material variance) (91 YHhk{  
　　在产品计价(work-in-process costing) E_D0Nm%n  
　　联产品成本计算(joint products costing) ]4onY>  
　　生产成本汇总程序(accumulation process of procluction cost) -2B3 xIZJ  
　　制造费用差异(manufacturing expenses variance) Y[0mTL4IO  
　　实际成本与估计成本(actual cost and estimated cost) qM18Ji*  
　　工资费用分配(salary costs allocation) ^AF~k#R  
　　成本曲线(cost curve) <nU8.?\?~  
　　农业生产成本(agriculture production cost) | Di7,$c  
　　原始成本和重置成本(original cost and replacement cost) n
{I1ZlEeh  
　　工程施工成本 kB9@ &t+  
　　直接成本与间接成本(direct cost and indirect cost) B9dc*  
　　可控成本(controllable cost) WX* uhR  
　　制造费用分配(manufacturing expenses allocation) DX_?-jw})f  
　　理论成本与应用成本(theory cost and practice cost) xzXNcQ  
　　辅助生产成本分配(auxiliary production cost allocation) TSTkMlCG  
　　期间,费用 l4gZHMh
'  
　　成本控制程序(procedure of cost control) d7G DIYH<  
　　成本记录(cost entry, cost recorder cost agenda) ;(@' +"  
　　成本计算分批法(job costing method) H=*lj.x  
　　成本计算分步法 w0X})&,{`m  
　　直接人工成本差异(direct labor variance) FQ>y2n=<d  
　　成本控制方法(cost control method)