[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 ` nX,x-UM  
　　股本 Share capital r\m{;Z#LJm  
　　已归还投资 Investment returned AbNr]w&pXC  
　　利润分配-其他转入 Profit appropriation - other transfer in W6?=9].gc  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RE!WuLs0"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c&;" Y{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CI*Je
dO]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {aE[h[=r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /
)K')  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit q/?*|4I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends a`Bp^(f}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve / Xnq0hN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aT^ $'_ G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DY`0 `T  
　　期初未分配利润 Retained earnings, beginning of the year 0+mR y57  
　　资本公积-股本溢价 Capital surplus - share premium 0\i\G|5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J{/hc} $  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k4#j l<R  
　　资本公积-股权投资准备 Capital surplus - investment reserve tGOJ4 =  
　　资本公积-拨款转入 Capital surplus - subsidiary -w+.'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .#y#u={{l  
　　资本公积-其他 Capital surplus - others R&1> \t  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^E%R5JN  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rd8mn'A  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ij:xr% FJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund :h,}yBJ1L  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b GSj?t9/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Vg62HZ |  
　　主营业务收入 Sales G)0 4'|W  
　　主营业务成本 Cost of sales o?]Q&,tO  
　　主营业务税金及附加 Sales tax PE{<'K\g  
　　营业费用 Operating expenses "OwM' n8  
　　管理费用 General and administrative expenses EG4~[5[YgI  
　　财务费用 Financial expenses jP+{2)z"W  
　　投资收益 Investment income Gd!_9S`68  
　　其他业务收入 Other operating income Ee5YW/9]  
　　营业外收入 Non-operating income ?z&n I#  
　　补贴收入 Subsidy income {]Mw
uqn  
　　其他业务支出 Other operating expenses f['I4 /o  
　　营业外支出 Non-operating expenses @o[ZJ4>*  
　　所得税 Income tax 9ad`q+kY  
　　直接人工成本差异(direct labor variance) e =XP4h  
　　直接材料成本差异(direct material variance) $\/ i t  
　　在产品计价(work-in-process costing) YUSrZ9Yg  
　　联产品成本计算(joint products costing) U]pE{^\w  
　　生产成本汇总程序(accumulation process of procluction cost) )4fQ~)  
　　制造费用差异(manufacturing expenses variance) 54{E&QvL8o  
　　实际成本与估计成本(actual cost and estimated cost) 6[t(FcS  
　　工资费用分配(salary costs allocation) 3]S_w[Q4  
　　成本曲线(cost curve) 5[g&0  
　　农业生产成本(agriculture production cost) 7OLHYt9  
　　原始成本和重置成本(original cost and replacement cost) m +A4aQ9  
　　工程施工成本 ="G2I\  
　　直接成本与间接成本(direct cost and indirect cost) tIn`L6b  
　　可控成本(controllable cost) AQ FnS&Y  
　　制造费用分配(manufacturing expenses allocation) )fo0YpE^|  
　　理论成本与应用成本(theory cost and practice cost) jhRr!  
　　辅助生产成本分配(auxiliary production cost allocation) ;u`8pF!_eE  
　　期间,费用 #^9bBF/  
　　成本控制程序(procedure of cost control) nK< v
  
　　成本记录(cost entry, cost recorder cost agenda) ]@y%j'e  
　　成本计算分批法(job costing method) [1GwcXr  
　　成本计算分步法 3LyNi$`f  
　　直接人工成本差异(direct labor variance) 0.m-}  
　　成本控制方法(cost control method)