[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 ZHZ>YSqCS  
　　股本 Share capital E/am^ TO`  
　　已归还投资 Investment returned j/W#=\xz  
　　利润分配-其他转入 Profit appropriation - other transfer in Z?b. PC/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wCdUYgsPT"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]s<Q-/X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund J/mL B7^
R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }3+(A`9h f  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j;'NJ~NZ$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UqAvFCy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4b(iGLrt0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve & z?y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bkY7]'.bz&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~"LOw_BRh  
　　期初未分配利润 Retained earnings, beginning of the year \'p)kDf  
　　资本公积-股本溢价 Capital surplus - share premium T"2ye9a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #3qkG)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation R; IB o  
　　资本公积-股权投资准备 Capital surplus - investment reserve lKm?Xu'yH  
　　资本公积-拨款转入 Capital surplus - subsidiary co;2s-X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KJ-D|N,8@^  
　　资本公积-其他 Capital surplus - others 2.|
Y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ld3,)ZY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  :&Ul  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `T mIrc  
　　盈余公积-储备基金 Surplus reserve - reserve fund v"s}7trWV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund pIh@!C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment MF& +4$q  
　　主营业务收入 Sales c  xX  
　　主营业务成本 Cost of sales h[ t OY  
　　主营业务税金及附加 Sales tax (;s\Ip0  
　　营业费用 Operating expenses 7`P(LQAr!  
　　管理费用 General and administrative expenses , CCIg9Pt  
　　财务费用 Financial expenses 2Ay2 G-  
　　投资收益 Investment income "=qdBG9  
　　其他业务收入 Other operating income 6#.R'O  
　　营业外收入 Non-operating income ljNd!RaB  
　　补贴收入 Subsidy income wi&m(f(~  
　　其他业务支出 Other operating expenses WjA)0HL(  
　　营业外支出 Non-operating expenses :@pmgp  
　　所得税 Income tax &^z~wJ,]  
　　直接人工成本差异(direct labor variance) r<"1$K~Ka  
　　直接材料成本差异(direct material variance) =n;ileGm+^  
　　在产品计价(work-in-process costing) n9)/( =)>*  
　　联产品成本计算(joint products costing) V57^0^Zp`  
　　生产成本汇总程序(accumulation process of procluction cost) nc `[fy|}  
　　制造费用差异(manufacturing expenses variance) {6~W 2zX&  
　　实际成本与估计成本(actual cost and estimated cost) aZmSCi:&'  
　　工资费用分配(salary costs allocation) ov?>ALRg  
　　成本曲线(cost curve) 6~}=? sX4  
　　农业生产成本(agriculture production cost) 1W;+hXx  
　　原始成本和重置成本(original cost and replacement cost) z/;NoQ-  
　　工程施工成本 "F0,S~tZZ  
　　直接成本与间接成本(direct cost and indirect cost) D F0~A  
　　可控成本(controllable cost) Qs~;?BH&  
　　制造费用分配(manufacturing expenses allocation) thkL<  
　　理论成本与应用成本(theory cost and practice cost)  vH `u  
　　辅助生产成本分配(auxiliary production cost allocation) \l#=p+x5  
　　期间,费用 cnI!}B
u  
　　成本控制程序(procedure of cost control) 73P(oVj
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　　成本记录(cost entry, cost recorder cost agenda) 0C3CqGP  
　　成本计算分批法(job costing method) (/Nw  
　　成本计算分步法 .lqo>Ta y  
　　直接人工成本差异(direct labor variance) sYe Z.MacU  
　　成本控制方法(cost control method)