[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 Ye,E7A*L  
　　股本 Share capital Dzp9BRS 2f  
　　已归还投资 Investment returned 6r^(VT  
　　利润分配-其他转入 Profit appropriation - other transfer in :vm*miOF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,(]hykbXp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zfvl<"Rv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UW40Y3W0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /#.6IV(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !$fBo3!B_8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6Siz
9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends sl`\g1<{`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eH75:`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Xd{"+'29  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Dd:Qotu  
　　期初未分配利润 Retained earnings, beginning of the year l0]zZcpt  
　　资本公积-股本溢价 Capital surplus - share premium S3.Pqp_<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .( 75.^b2)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a2sN$k  
　　资本公积-股权投资准备 Capital surplus - investment reserve XN??^1{J}]  
　　资本公积-拨款转入 Capital surplus - subsidiary @m#7E4+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |r6<DEg
 
　　资本公积-其他 Capital surplus - others ,I [  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R ]HHbD&;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vJK0>":G  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ` a  
　　盈余公积-储备基金 Surplus reserve - reserve fund E{1O<qO<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BQ &|=a6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment f%d7?<rw  
　　主营业务收入 Sales 8NA2C.gOZ  
　　主营业务成本 Cost of sales cgml^k\k^  
　　主营业务税金及附加 Sales tax #M%-q8  
　　营业费用 Operating expenses : 3*(kb1)&  
　　管理费用 General and administrative expenses U^:+J-z{  
　　财务费用 Financial expenses l2._Z Py  
　　投资收益 Investment income L%I@HB9-Q0  
　　其他业务收入 Other operating income "1WwSh}Z  
　　营业外收入 Non-operating income f)/Yru. ;  
　　补贴收入 Subsidy income uq{w1 O5  
　　其他业务支出 Other operating expenses e")s1`  
　　营业外支出 Non-operating expenses qfx=   
　　所得税 Income tax 5Z1b9.;.,  
　　直接人工成本差异(direct labor variance) D O#4E<]5  
　　直接材料成本差异(direct material variance) y/Paq^Hd  
　　在产品计价(work-in-process costing) 1s/t}J~zZ  
　　联产品成本计算(joint products costing) / 9^:*,  
　　生产成本汇总程序(accumulation process of procluction cost) o[&*vc)  
　　制造费用差异(manufacturing expenses variance) ALJ^XvB4V  
　　实际成本与估计成本(actual cost and estimated cost) 0%#ZupN  
　　工资费用分配(salary costs allocation) w+z~Mz}Vz  
　　成本曲线(cost curve) bw&8"k>D?  
　　农业生产成本(agriculture production cost) [,yoFm%"  
　　原始成本和重置成本(original cost and replacement cost) `ZC_F! E  
　　工程施工成本 +?DP r  
　　直接成本与间接成本(direct cost and indirect cost)  *FmY4w  
　　可控成本(controllable cost) 'MVE5  
　　制造费用分配(manufacturing expenses allocation) -Uh3A\#(  
　　理论成本与应用成本(theory cost and practice cost) |W:xbtPNy  
　　辅助生产成本分配(auxiliary production cost allocation) 9jBP|I{xI  
　　期间,费用 R %aed>zo  
　　成本控制程序(procedure of cost control) <y7nGXzLK  
　　成本记录(cost entry, cost recorder cost agenda) V* Ta[)E  
　　成本计算分批法(job costing method) bXmX@A$#Io  
　　成本计算分步法 4|ML#aRz  
　　直接人工成本差异(direct labor variance) . =yF  
　　成本控制方法(cost control method)