[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 'WW:'[Syn'  
　　股本 Share capital 19$A!kH\  
　　已归还投资 Investment returned Xl4}S "a  
　　利润分配-其他转入 Profit appropriation - other transfer in rg^\gE6_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %Y&48''"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *^-AOSVt,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UyRy
>:n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JVoC2Z<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uU^DYgs  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "W(D0oy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'C5id7O&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E&8Nh J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H_?rbz}o  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5Cdn j  
　　期初未分配利润 Retained earnings, beginning of the year v.]{b8RR  
　　资本公积-股本溢价 Capital surplus - share premium Q+B
l1xl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Tf3CyH!k  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'iW  
　　资本公积-股权投资准备 Capital surplus - investment reserve NO~G4PUM0C  
　　资本公积-拨款转入 Capital surplus - subsidiary `Abd=1nH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s~7a-J  
　　资本公积-其他 Capital surplus - others {]\7 M|9\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k7U.]#5V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
m.+h@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve FxlH;'+Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund *J4!+GD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %m Q&pk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @ZIS v'F  
　　主营业务收入 Sales sRt7.fe  
　　主营业务成本 Cost of sales @V 'HX  
　　主营业务税金及附加 Sales tax Z'i@;^=A  
　　营业费用 Operating expenses <6(0ZO%,C!  
　　管理费用 General and administrative expenses H8YwMhE7  
　　财务费用 Financial expenses cq[9#@ 4=  
　　投资收益 Investment income ^=x/:0  
　　其他业务收入 Other operating income j/aJDE(+  
　　营业外收入 Non-operating income {<{VJGY7T  
　　补贴收入 Subsidy income yhKH} kR  
　　其他业务支出 Other operating expenses 6)1PDlB  
　　营业外支出 Non-operating expenses u.yR oZ8/!  
　　所得税 Income tax wS=vm}}u  
　　直接人工成本差异(direct labor variance) +JI,6)Ry  
　　直接材料成本差异(direct material variance) IT NFmD  
　　在产品计价(work-in-process costing) {H/%2   
　　联产品成本计算(joint products costing) {]6-,/3UR  
　　生产成本汇总程序(accumulation process of procluction cost) ug,AvHEnB  
　　制造费用差异(manufacturing expenses variance) o%'1=d3R1Q  
　　实际成本与估计成本(actual cost and estimated cost) &-*l{"7p+%  
　　工资费用分配(salary costs allocation) _S) K+C|@  
　　成本曲线(cost curve) y^H5iB[SPL  
　　农业生产成本(agriculture production cost) ! \s}A7  
　　原始成本和重置成本(original cost and replacement cost) +[ ?!@)  
　　工程施工成本 -Y524   
　　直接成本与间接成本(direct cost and indirect cost) ?jR#txR  
　　可控成本(controllable cost) LZ)g&A(j?  
　　制造费用分配(manufacturing expenses allocation) F%V|Aa  
　　理论成本与应用成本(theory cost and practice cost) s={>{,E  
　　辅助生产成本分配(auxiliary production cost allocation) 
T8m]f<  
　　期间,费用 hr]+4!/  
　　成本控制程序(procedure of cost control) fuj9x;8X0  
　　成本记录(cost entry, cost recorder cost agenda) K{d3)lVYCS  
　　成本计算分批法(job costing method) q
eMDC#N  
　　成本计算分步法 NlF*/Rs  
　　直接人工成本差异(direct labor variance) "&H'?N%9Up  
　　成本控制方法(cost control method)