[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 lZAGoR;0Ra  
　　股本 Share capital 9<3( QR  
　　已归还投资 Investment returned m%.4OXX"&  
　　利润分配-其他转入 Profit appropriation - other transfer in N&G'i.w/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v/ Ge+o0K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3!9JXq%Hl  
　　利润分配-提取储备基金 Profit appropriation - reserve fund P DY :?/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uNI&U7_"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !y$##PZ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~j[?3E4L}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qcO~}MJr}^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &/[MWQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N?m)u,6-l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A!GvfmzqIn  
　　期初未分配利润 Retained earnings, beginning of the year X_'tgP9  
　　资本公积-股本溢价 Capital surplus - share premium s 4rva G@a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (^W}uDPCB  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S$SCW<LuN  
　　资本公积-股权投资准备 Capital surplus - investment reserve c9c]1XJ  
　　资本公积-拨款转入 Capital surplus - subsidiary XcNL\fl1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Mo@{1K/9  
　　资本公积-其他 Capital surplus - others  @N '_qu  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \j!/l f)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^GV'Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eTjPztdJbx  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~Q=;L>Qd  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {*bx8*y1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
7Wef[N\x  
　　主营业务收入 Sales wxBHlgK4z  
　　主营业务成本 Cost of sales P8=|#yCi  
　　主营业务税金及附加 Sales tax ]+`K\G ^X  
　　营业费用 Operating expenses PI L)(%
X  
　　管理费用 General and administrative expenses ~H#c-B  
　　财务费用 Financial expenses h];H]15&  
　　投资收益 Investment income Z5'^Hj1,  
　　其他业务收入 Other operating income _886>^b@  
　　营业外收入 Non-operating income .}F 39TS2  
　　补贴收入 Subsidy income sR$abN+u  
　　其他业务支出 Other operating expenses Ngx2N<$<*g  
　　营业外支出 Non-operating expenses R<1%Gdz  
　　所得税 Income tax E[t[R<v,P!  
　　直接人工成本差异(direct labor variance) :kcqf,7   
　　直接材料成本差异(direct material variance) `~\SQ EY$  
　　在产品计价(work-in-process costing) ri-&3%%z<  
　　联产品成本计算(joint products costing) [&~x5l 8\C  
　　生产成本汇总程序(accumulation process of procluction cost) #O_%!7M{4  
　　制造费用差异(manufacturing expenses variance) jhz*Y}MX  
　　实际成本与估计成本(actual cost and estimated cost) :o` <CO  
　　工资费用分配(salary costs allocation) \ P6 !  
　　成本曲线(cost curve) A ___| #R  
　　农业生产成本(agriculture production cost) i9 CQ~  
　　原始成本和重置成本(original cost and replacement cost) #3ZAMV  
　　工程施工成本 b`%u}^B {  
　　直接成本与间接成本(direct cost and indirect cost) 'r=2f6G>cP  
　　可控成本(controllable cost) 6{d?3Jk  
　　制造费用分配(manufacturing expenses allocation) tWl')^  
　　理论成本与应用成本(theory cost and practice cost) B!<B7Q  
　　辅助生产成本分配(auxiliary production cost allocation) 6t!=k6`1  
　　期间,费用 |5>A^ a  
　　成本控制程序(procedure of cost control) J|jvqt9C  
　　成本记录(cost entry, cost recorder cost agenda) 7]So=%q  
　　成本计算分批法(job costing method) z z]~IxQ  
　　成本计算分步法 LV9R ]  
　　直接人工成本差异(direct labor variance) P;(@"gD8z5  
　　成本控制方法(cost control method)