[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 3{(/x1a,4  
　　股本 Share capital 1g~R/*Jo  
　　已归还投资 Investment returned FU<Jp3<%  
　　利润分配-其他转入 Profit appropriation - other transfer in S`?!G&[!>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Vs{|xG7WD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4I5Y,g{6+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund FNId ;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mlS$>O_aX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q)z8PQl O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit c_l"I9M#r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends VOh4#%Vj  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F1Bq$*'N$w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w:l V"]1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~.lPEA %%  
　　期初未分配利润 Retained earnings, beginning of the year [; sRV<  
　　资本公积-股本溢价 Capital surplus - share premium 0 'o:#-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *G9V'9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FN) $0
  
　　资本公积-股权投资准备 Capital surplus - investment reserve U|j`e5)  
　　资本公积-拨款转入 Capital surplus - subsidiary ?5 [=(\/.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %GIr&V4|  
　　资本公积-其他 Capital surplus - others lCHO;7YHX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 63x?MY6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5d!-G$@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SOvF[,+  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4|#WFLo@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QnX(V[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment % +\."eC  
　　主营业务收入 Sales %BB%pC  
　　主营业务成本 Cost of sales eO[b1]WLP  
　　主营业务税金及附加 Sales tax n>U5R_T  
　　营业费用 Operating expenses 2jCfT>`3  
　　管理费用 General and administrative expenses gr-OHeid  
　　财务费用 Financial expenses t#eTV@-
 
　　投资收益 Investment income )TM4R)r%)9  
　　其他业务收入 Other operating income QUQ'3  
　　营业外收入 Non-operating income NSA-
}2$  
　　补贴收入 Subsidy income P J[`|  
　　其他业务支出 Other operating expenses =[jXe  
　　营业外支出 Non-operating expenses LvYB7<zk>  
　　所得税 Income tax c_!cv":s  
　　直接人工成本差异(direct labor variance) 0%I=d  
　　直接材料成本差异(direct material variance) pIKP XqA  
　　在产品计价(work-in-process costing) F`]2O:[  
　　联产品成本计算(joint products costing) `&6dnSC},P  
　　生产成本汇总程序(accumulation process of procluction cost) .y:U&Rw4  
　　制造费用差异(manufacturing expenses variance) x`)&J B  
　　实际成本与估计成本(actual cost and estimated cost) "|KP'<8%  
　　工资费用分配(salary costs allocation) OY@ %p}l  
　　成本曲线(cost curve) CYYU7  
　　农业生产成本(agriculture production cost) l_
%6  
　　原始成本和重置成本(original cost and replacement cost) |*tp16+6  
　　工程施工成本 ~z;FP$U  
　　直接成本与间接成本(direct cost and indirect cost) }U5yQ%N  
　　可控成本(controllable cost) W#3Q ^Z?  
　　制造费用分配(manufacturing expenses allocation) R@k &SlL'`  
　　理论成本与应用成本(theory cost and practice cost) by/jYg)+  
　　辅助生产成本分配(auxiliary production cost allocation) G+\GaY[  
　　期间,费用 q;)JISf.  
　　成本控制程序(procedure of cost control)  U}j0
D2  
　　成本记录(cost entry, cost recorder cost agenda) y9}>:pj4  
　　成本计算分批法(job costing method) TT3|/zwn  
　　成本计算分步法 85xR2<:  
　　直接人工成本差异(direct labor variance) _b;{_g  
　　成本控制方法(cost control method)