[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 GLwL'C'591  
　　股本 Share capital G 8uX[-L1  
　　已归还投资 Investment returned ^Xt9AM]e  
　　利润分配-其他转入 Profit appropriation - other transfer in +DF<o U~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DA]!ndJD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <.l5>mgkCw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3 a:(\:?z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BNyDEFd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]gIXG`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N,(@k[uta  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'hO+b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cK(}B_D$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PP.k>zsx  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _( w4\]  
　　期初未分配利润 Retained earnings, beginning of the year A{>]M@QC2  
　　资本公积-股本溢价 Capital surplus - share premium `vDg~o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Yl&eeM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UldKlQ8  
　　资本公积-股权投资准备 Capital surplus - investment reserve x4*8q/G=D  
　　资本公积-拨款转入 Capital surplus - subsidiary r4J4|&y m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,$}P<WZMu  
　　资本公积-其他 Capital surplus - others )Si`>o3T-.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vD:.1,72  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >/6v` 8F  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7vNS@[8  
　　盈余公积-储备基金 Surplus reserve - reserve fund =WyAOgy}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +P~z
n=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tOnaD]J  
　　主营业务收入 Sales A7VF >{L./  
　　主营业务成本 Cost of sales IhM-a Y y5  
　　主营业务税金及附加 Sales tax 2EG"xA5%  
　　营业费用 Operating expenses r;O{et't7y  
　　管理费用 General and administrative expenses R j(="+SPj  
　　财务费用 Financial expenses /P^@dL  
　　投资收益 Investment income H
Z[&ZNTa  
　　其他业务收入 Other operating income "y "C#:5  
　　营业外收入 Non-operating income m
TZlrkT  
　　补贴收入 Subsidy income 6C r$R]5  
　　其他业务支出 Other operating expenses M[<O]p6  
　　营业外支出 Non-operating expenses x[WT)  
　　所得税 Income tax |1J "r.K  
　　直接人工成本差异(direct labor variance) Z'S>i*Ts  
　　直接材料成本差异(direct material variance) bCd! ap+#  
　　在产品计价(work-in-process costing) N%y%)MI8  
　　联产品成本计算(joint products costing) w V;y]'  
　　生产成本汇总程序(accumulation process of procluction cost) &Radpb2p6  
　　制造费用差异(manufacturing expenses variance) CrS[FM= +W  
　　实际成本与估计成本(actual cost and estimated cost) 0<nKB}9  
　　工资费用分配(salary costs allocation) 
{:4); .  
　　成本曲线(cost curve) #0!C3it6c  
　　农业生产成本(agriculture production cost) %m+ZrH(  
　　原始成本和重置成本(original cost and replacement cost) 5Tn4iyg;B  
　　工程施工成本 5:iril  
　　直接成本与间接成本(direct cost and indirect cost) 3AWB Y.  
　　可控成本(controllable cost) uKpl+>  
　　制造费用分配(manufacturing expenses allocation) kZUuRB~om  
　　理论成本与应用成本(theory cost and practice cost) <@F4{*  
　　辅助生产成本分配(auxiliary production cost allocation) J)' 6 z  
　　期间,费用 O~'1)k>  
　　成本控制程序(procedure of cost control) _AVCh)Zb  
　　成本记录(cost entry, cost recorder cost agenda) =xG9a_^v  
　　成本计算分批法(job costing method) *aG0p&n}  
　　成本计算分步法 -7=pb#y  
　　直接人工成本差异(direct labor variance) =%2 E|/  
　　成本控制方法(cost control method)