[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 Cf[F`pFM  
　　股本 Share capital
A5<Z&Y[  
　　已归还投资 Investment returned Ks2%F&\cE  
　　利润分配-其他转入 Profit appropriation - other transfer in )=nPM`Jn.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UQ])QTrZFi  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x9A ZS#e)[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund O>M* mTM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cjC6\.+l3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
vx }Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Sx9:$"3.X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N3p 7 0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z !25xqNCd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :*:fun  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~Z6p3# !o  
　　期初未分配利润 Retained earnings, beginning of the year "4uUI_E9F;  
　　资本公积-股本溢价 Capital surplus - share premium MI'l4<>u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *M<BPxh0w]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation tW"ptU^9)
 
　　资本公积-股权投资准备 Capital surplus - investment reserve 9^#gVTGXv  
　　资本公积-拨款转入 Capital surplus - subsidiary >"g<-!p@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wU)5Evp[  
　　资本公积-其他 Capital surplus - others {-N9
0Oe  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G4%M$LJh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1 lCikS^c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m4U+,|Fa  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^iRwwN=d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZQ' z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0!,gT
H>  
　　主营业务收入 Sales 3k*:B~1  
　　主营业务成本 Cost of sales +M O5'z  
　　主营业务税金及附加 Sales tax k .xv+^b9Q  
　　营业费用 Operating expenses 6+nMH +[  
　　管理费用 General and administrative expenses yb{{ z@  
　　财务费用 Financial expenses d3=6MX[c  
　　投资收益 Investment income #C;zS9(]B  
　　其他业务收入 Other operating income P,;b'-5C  
　　营业外收入 Non-operating income 8 ]06!7S}  
　　补贴收入 Subsidy income Y:!/4GF  
　　其他业务支出 Other operating expenses wQ=yY$VP  
　　营业外支出 Non-operating expenses 1;:t~Y  
　　所得税 Income tax tZu*Asx7  
　　直接人工成本差异(direct labor variance) u~- fK'/!|  
　　直接材料成本差异(direct material variance) LH/&\k  
　　在产品计价(work-in-process costing) >+jbMAYSq  
　　联产品成本计算(joint products costing) Fr3d#kVR  
　　生产成本汇总程序(accumulation process of procluction cost) x #X#V\w=  
　　制造费用差异(manufacturing expenses variance) R!k<l<9q  
　　实际成本与估计成本(actual cost and estimated cost) fJ&<iD)6  
　　工资费用分配(salary costs allocation) R(?<97  
　　成本曲线(cost curve) O})u'  
　　农业生产成本(agriculture production cost) :O'C:n<g  
　　原始成本和重置成本(original cost and replacement cost) O T}Yr9h4  
　　工程施工成本 c."bTq4tJ  
　　直接成本与间接成本(direct cost and indirect cost) g\\1C2jG  
　　可控成本(controllable cost) mj~N]cxB  
　　制造费用分配(manufacturing expenses allocation) T5dUJR2k$  
　　理论成本与应用成本(theory cost and practice cost) g"!#]LLe  
　　辅助生产成本分配(auxiliary production cost allocation) [[?[? V ,  
　　期间,费用 o~o6S=4,}  
　　成本控制程序(procedure of cost control) ()nKug`.@  
　　成本记录(cost entry, cost recorder cost agenda) le^_6|ek  
　　成本计算分批法(job costing method) +)JN Fy-  
　　成本计算分步法 9 yW~79n  
　　直接人工成本差异(direct labor variance) `b.o&t$L  
　　成本控制方法(cost control method)