[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 RJ-J/NhWyI  
　　股本 Share capital KuF>2KX~ Y  
　　已归还投资 Investment returned w3;T]R*  
　　利润分配-其他转入 Profit appropriation - other transfer in |9[)-C~N7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9RC:-d;;_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vcZ"4%w  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Rsx?8Y^5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i&-g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R ^"*ut  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #+ {%>f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OX}ZdM!&f  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6A4{6B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zhh6;>P  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !{!(yP_  
　　期初未分配利润 Retained earnings, beginning of the year As??_=> 4  
　　资本公积-股本溢价 Capital surplus - share premium L% T%6p_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /PpZ6ne~[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QrLXAK\5  
　　资本公积-股权投资准备 Capital surplus - investment reserve zpy&\#Vc  
　　资本公积-拨款转入 Capital surplus - subsidiary ,nWZJ&B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'X
~CrgQl  
　　资本公积-其他 Capital surplus - others miV8jaV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gu1n0N`b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pa{b
kr  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve FX+^S?x.  
　　盈余公积-储备基金 Surplus reserve - reserve fund `a8& 7J(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b~?3HY:t~K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n>YgL}YZ?  
　　主营业务收入 Sales b(A;mt#N  
　　主营业务成本 Cost of sales fK{Z{)D  
　　主营业务税金及附加 Sales tax w69G6G(  
　　营业费用 Operating expenses d3p;[;`  
　　管理费用 General and administrative expenses f|,2u5 ;z  
　　财务费用 Financial expenses E6xWo)`%5s  
　　投资收益 Investment income 9abn6S(XpJ  
　　其他业务收入 Other operating income }b>e lz  
　　营业外收入 Non-operating income %p};Di[V  
　　补贴收入 Subsidy income 8u Z4[  
　　其他业务支出 Other operating expenses % %QAC4  
　　营业外支出 Non-operating expenses h)T-7b  
　　所得税 Income tax 9!wm`'G8  
　　直接人工成本差异(direct labor variance) {'Gu@l  
　　直接材料成本差异(direct material variance) `4"&_ltD  
　　在产品计价(work-in-process costing) xKoNo^FF  
　　联产品成本计算(joint products costing) S4%MnT6Uy  
　　生产成本汇总程序(accumulation process of procluction cost) @_? 8I_\:  
　　制造费用差异(manufacturing expenses variance) DO? bJ01  
　　实际成本与估计成本(actual cost and estimated cost) 5O"wPsl  
　　工资费用分配(salary costs allocation) g%d&>y?1r  
　　成本曲线(cost curve) pl.=u 0 *  
　　农业生产成本(agriculture production cost) mWU*}-M  
　　原始成本和重置成本(original cost and replacement cost) |)Sx"B)  
　　工程施工成本 |Vc:o_n7  
　　直接成本与间接成本(direct cost and indirect cost) \8SHX
 
　　可控成本(controllable cost) h_h6@/1l  
　　制造费用分配(manufacturing expenses allocation) EB>rY  
　　理论成本与应用成本(theory cost and practice cost) }UHoa  
　　辅助生产成本分配(auxiliary production cost allocation) umc\x"i%  
　　期间,费用 d*<goBd  
　　成本控制程序(procedure of cost control) !_[^%7"S1  
　　成本记录(cost entry, cost recorder cost agenda) w5}2$r  
　　成本计算分批法(job costing method) LL=nMoS  
　　成本计算分步法 d:=:l?  
　　直接人工成本差异(direct labor variance) \6v*c;ZF  
　　成本控制方法(cost control method)