[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 }M9DqZ;I  
　　股本 Share capital &X]=Qpl  
　　已归还投资 Investment returned [r
Uh;_b\D  
　　利润分配-其他转入 Profit appropriation - other transfer in n#^?X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;[OJ-|Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,F?~'-K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ok>P [ &!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vBnKu  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YKw!pu=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Gx h~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w-'D*dOi  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3dX=xuQ%/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ef_F#X0#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bco[L@6G$  
　　期初未分配利润 Retained earnings, beginning of the year 8MeO U  
　　资本公积-股本溢价 Capital surplus - share premium Xc9p;B>^Ts  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 17n+4J]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5y[b8mur  
　　资本公积-股权投资准备 Capital surplus - investment reserve @!&Jgg53G  
　　资本公积-拨款转入 Capital surplus - subsidiary 4gv.E 0Fo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [aWDD[#j~  
　　资本公积-其他 Capital surplus - others p-i.ITRS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0x]OF8=J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ){Ciu[h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g]==!!^<D  
　　盈余公积-储备基金 Surplus reserve - reserve fund w`.T/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TJyH/C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ET, 0ux9F  
　　主营业务收入 Sales ! =\DC,-CB  
　　主营业务成本 Cost of sales @`IXu$Wm(  
　　主营业务税金及附加 Sales tax r(,= uLc  
　　营业费用 Operating expenses
2Z/][?Jj{  
　　管理费用 General and administrative expenses rF8W(E_=  
　　财务费用 Financial expenses ?`N57'iPb  
　　投资收益 Investment income bRK CY6  
　　其他业务收入 Other operating income [xZ/ZWb/  
　　营业外收入 Non-operating income daA47`+d  
　　补贴收入 Subsidy income LXh@o1  
　　其他业务支出 Other operating expenses (^DLCP#*  
　　营业外支出 Non-operating expenses g+>=C   
　　所得税 Income tax k9^+9P^L  
　　直接人工成本差异(direct labor variance) e(OwS?K  
　　直接材料成本差异(direct material variance) 7]/dg*A )C  
　　在产品计价(work-in-process costing) ,>bGbx  
　　联产品成本计算(joint products costing) "<PoJPh  
　　生产成本汇总程序(accumulation process of procluction cost) KMxNH,5  
　　制造费用差异(manufacturing expenses variance) `2B*CMW{  
　　实际成本与估计成本(actual cost and estimated cost) 9*}i
Bs  
　　工资费用分配(salary costs allocation) ^eT DD  
　　成本曲线(cost curve) wMH[QYb<*  
　　农业生产成本(agriculture production cost) {h
/OnBwG  
　　原始成本和重置成本(original cost and replacement cost) lj "Z  
　　工程施工成本 Q(~3pt
 
　　直接成本与间接成本(direct cost and indirect cost) w+Z--@\  
　　可控成本(controllable cost) RLYU\@kK?  
　　制造费用分配(manufacturing expenses allocation) Je#!Wd  
　　理论成本与应用成本(theory cost and practice cost) <ICZ"F`S  
　　辅助生产成本分配(auxiliary production cost allocation) 5cyddlaat  
　　期间,费用 g,t3OnxS?  
　　成本控制程序(procedure of cost control) 0t#NMW  
　　成本记录(cost entry, cost recorder cost agenda) T[5gom  
　　成本计算分批法(job costing method) ^lHb&\X  
　　成本计算分步法 T-L|Q,-{-  
　　直接人工成本差异(direct labor variance) p{iG{  
　　成本控制方法(cost control method)