[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 7lC$UQx8  
　　股本 Share capital )"x6V""Rb  
　　已归还投资 Investment returned )Q
2Ap&  
　　利润分配-其他转入 Profit appropriation - other transfer in Bwg(f_[1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U32$9"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nnlj#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &61U1"&$R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Upz)iOqLi  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4KPnV+h"b  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit FvT&nb{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G?4@[m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HG"ZN)~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dJuyJl$*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Jv~R /qaaD  
　　期初未分配利润 Retained earnings, beginning of the year kD#T_d  
　　资本公积-股本溢价 Capital surplus - share premium Y1r$;;sH  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QE 4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation XG#?fr}L  
　　资本公积-股权投资准备 Capital surplus - investment reserve T!/o^0w  
　　资本公积-拨款转入 Capital surplus - subsidiary /R&`]9].s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )x-b+SC  
　　资本公积-其他 Capital surplus - others Qt u;
_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (l5p_x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5Fydh0.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jUT`V ZK4&  
　　盈余公积-储备基金 Surplus reserve - reserve fund txEN7!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <ZT C^=3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 082}=Tsx   
　　主营业务收入 Sales DJGafX^  
　　主营业务成本 Cost of sales _hnsH I!oD  
　　主营业务税金及附加 Sales tax 2EgvS!"  
　　营业费用 Operating expenses w4L()eP#?=  
　　管理费用 General and administrative expenses [$3+5K#  
　　财务费用 Financial expenses tPy k^NJ;  
　　投资收益 Investment income 8W3zrnc  
　　其他业务收入 Other operating income # epP~J_f  
　　营业外收入 Non-operating income TX)W.2u=  
　　补贴收入 Subsidy income pq*e0uW  
　　其他业务支出 Other operating expenses "{<X! ^u>  
　　营业外支出 Non-operating expenses t 7Y*/v&P(  
　　所得税 Income tax sY<UJlDKT  
　　直接人工成本差异(direct labor variance) &C'^YF_^0  
　　直接材料成本差异(direct material variance) f )Lc
s  
　　在产品计价(work-in-process costing) %oBP6|e  
　　联产品成本计算(joint products costing) t?hfP2&6  
　　生产成本汇总程序(accumulation process of procluction cost) coC T]<  
　　制造费用差异(manufacturing expenses variance) f@}>:x  
　　实际成本与估计成本(actual cost and estimated cost) ,ye}p1M  
　　工资费用分配(salary costs allocation) c5p,~z_Dtu  
　　成本曲线(cost curve) Nuqmp7C  
　　农业生产成本(agriculture production cost) 2ZxhV4\  
　　原始成本和重置成本(original cost and replacement cost) &mX_\w/%  
　　工程施工成本 ByqVNz0L  
　　直接成本与间接成本(direct cost and indirect cost) 7 U7!'xU  
　　可控成本(controllable cost) >/ _#+,  
　　制造费用分配(manufacturing expenses allocation) ?j&hG|W9<z  
　　理论成本与应用成本(theory cost and practice cost) t R51Pw  
　　辅助生产成本分配(auxiliary production cost allocation) yPE3Awh5  
　　期间,费用 = #-zK:4  
　　成本控制程序(procedure of cost control) G=y~)B}  
　　成本记录(cost entry, cost recorder cost agenda) R;HE{q[ f  
　　成本计算分批法(job costing method) yjT>bu]  
　　成本计算分步法 `BmnXWMgx  
　　直接人工成本差异(direct labor variance) :2lpl%/  
　　成本控制方法(cost control method)