[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 1tNL)x"w  
　　股本 Share capital }Ja-0v)Wf  
　　已归还投资 Investment returned DO:,PZX  
　　利润分配-其他转入 Profit appropriation - other transfer in 63W;N7@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *2zp>(%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %y6Q3@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund uE 's&H  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d)AYY}pw  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KYpS4&Xh  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g
s'M^|e)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vXDs/,`r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7S{qo&j'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends { ptdOrN  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &42]#B"*  
　　期初未分配利润 Retained earnings, beginning of the year _@ao$)q{J  
　　资本公积-股本溢价 Capital surplus - share premium q|D5 A|)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;@ePu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b&rBWp0#  
　　资本公积-股权投资准备 Capital surplus - investment reserve fUjo',<s  
　　资本公积-拨款转入 Capital surplus - subsidiary LIID(s!bX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rt +4-WuK>  
　　资本公积-其他 Capital surplus - others eS8(HI6{^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [ inlxJD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :TQp,CEa  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;\RVC7  
　　盈余公积-储备基金 Surplus reserve - reserve fund '8
q3ub<\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <[db)r~c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O*:87:I d  
　　主营业务收入 Sales I0}.!  
　　主营业务成本 Cost of sales :'p)xw4K|  
　　主营业务税金及附加 Sales tax M/<ypJ  
　　营业费用 Operating expenses A 6S0dX  
　　管理费用 General and administrative expenses P)Adb~r  
　　财务费用 Financial expenses CQWXLQED>  
　　投资收益 Investment income &BPYlfB1  
　　其他业务收入 Other operating income v}$Q  
　　营业外收入 Non-operating income =2p?_.|'  
　　补贴收入 Subsidy income ?Q]&;5o  
　　其他业务支出 Other operating expenses mo| D  
　　营业外支出 Non-operating expenses T~]~'+<Pi  
　　所得税 Income tax T)zk2\u  
　　直接人工成本差异(direct labor variance) 0>|q [SC  
　　直接材料成本差异(direct material variance) f-F=!^.  
　　在产品计价(work-in-process costing) /!H24[tnk1  
　　联产品成本计算(joint products costing) OR@ 67Y  
　　生产成本汇总程序(accumulation process of procluction cost) X/4CXtX^  
　　制造费用差异(manufacturing expenses variance) ,%9XG077
 
　　实际成本与估计成本(actual cost and estimated cost) Usf@kVQ  
　　工资费用分配(salary costs allocation) ~wa4kS<>  
　　成本曲线(cost curve) 1-gM)x{Jr  
　　农业生产成本(agriculture production cost) hV7EjQp  
　　原始成本和重置成本(original cost and replacement cost) KtQs uL%  
　　工程施工成本 xv]z>4@z,  
　　直接成本与间接成本(direct cost and indirect cost) "^4*,41U  
　　可控成本(controllable cost) [edF'7La  
　　制造费用分配(manufacturing expenses allocation) )O[8 D  
　　理论成本与应用成本(theory cost and practice cost) zVE" 6  
　　辅助生产成本分配(auxiliary production cost allocation) #&|"t<}  
　　期间,费用 |ty&}'6C  
　　成本控制程序(procedure of cost control) >6C\T@{lJ  
　　成本记录(cost entry, cost recorder cost agenda) P#A,(Bke3  
　　成本计算分批法(job costing method) *Dg@fxCQ
 
　　成本计算分步法 @D9O<x  
　　直接人工成本差异(direct labor variance) M XG>|  
　　成本控制方法(cost control method)