[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 [:A">eYI  
　　股本 Share capital 8Kn}o@Yd  
　　已归还投资 Investment returned yDpv+6(a  
　　利润分配-其他转入 Profit appropriation - other transfer in ?b(DDQMf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +hH7|:JQ  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V{}TG]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RGY#0.Z}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y$qjQ1jF+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YC*`n3D|'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Jr>Nc}!U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NG4@L1f%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nGTqW/k[+s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Lr`Gyl62  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Cth<xn(Q  
　　期初未分配利润 Retained earnings, beginning of the year |m$]I4Jr  
　　资本公积-股本溢价 Capital surplus - share premium W)Y o-%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s>TC~d82  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _e|-O>#pl  
　　资本公积-股权投资准备 Capital surplus - investment reserve ZalL}?E ?  
　　资本公积-拨款转入 Capital surplus - subsidiary Q"oJhxS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation F5w=tK  
　　资本公积-其他 Capital surplus - others A=*6|1w;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve UK[+I]I p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9HlM0qE5b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *kJa$3*r  
　　盈余公积-储备基金 Surplus reserve - reserve fund Imo?)dYK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
#vPk XcP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aZta%3`)  
　　主营业务收入 Sales h?GE- F  
　　主营业务成本 Cost of sales ^)3=WD'!  
　　主营业务税金及附加 Sales tax 7~H$p X  
　　营业费用 Operating expenses K-@ cn*6  
　　管理费用 General and administrative expenses X8XE_VtP  
　　财务费用 Financial expenses ;y>}LGG  
　　投资收益 Investment income _IvqZ/6Y(  
　　其他业务收入 Other operating income tZr_{F@  
　　营业外收入 Non-operating income @ZcI]G%  
　　补贴收入 Subsidy income m`@~ZIa?>B  
　　其他业务支出 Other operating expenses C{V,=Fo^  
　　营业外支出 Non-operating expenses o;pJjC]  
　　所得税 Income tax VB4
ir\nF  
　　直接人工成本差异(direct labor variance) rFto1m  
　　直接材料成本差异(direct material variance) n."XiXsN  
　　在产品计价(work-in-process costing) tA K=W$r  
　　联产品成本计算(joint products costing) 3E8 Gh>J_  
　　生产成本汇总程序(accumulation process of procluction cost) .B6mvb\  
　　制造费用差异(manufacturing expenses variance) 2o0WS~}5  
　　实际成本与估计成本(actual cost and estimated cost) Ga;Lm?6-  
　　工资费用分配(salary costs allocation) >i2WYT  
　　成本曲线(cost curve) :Z3]Dk;y  
　　农业生产成本(agriculture production cost) H*&!$s.  
　　原始成本和重置成本(original cost and replacement cost) iDlg> UYd  
　　工程施工成本 e~$aJO@B.R  
　　直接成本与间接成本(direct cost and indirect cost) /,ISx}  
　　可控成本(controllable cost) JvtbGPz  
　　制造费用分配(manufacturing expenses allocation) u4:6zU/{  
　　理论成本与应用成本(theory cost and practice cost) m$$sNPnT  
　　辅助生产成本分配(auxiliary production cost allocation) `Fb%vYf  
　　期间,费用 S$nEflcz  
　　成本控制程序(procedure of cost control) OUm,;WNLf  
　　成本记录(cost entry, cost recorder cost agenda) -QQU>_  
　　成本计算分批法(job costing method) <!~NG3KW[>  
　　成本计算分步法 ER<Z!*2  
　　直接人工成本差异(direct labor variance) #2qv"ntW  
　　成本控制方法(cost control method)