[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 -7[@R;FS  
　　股本 Share capital :pY/-Cgv  
　　已归还投资 Investment returned iuW[`ouX  
　　利润分配-其他转入 Profit appropriation - other transfer in Rok7n1gW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [
S%_In   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NNR`!Pty  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .VJMz4$] O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8'[7 )
I=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ua$GNm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f}ji?p  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends re?,Wext\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =o(5_S.u;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =ho}oL,ZO  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [!uG1GJ>  
　　期初未分配利润 Retained earnings, beginning of the year gfd"v  
　　资本公积-股本溢价 Capital surplus - share premium dL 1tl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u%KTNa0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P )"m0Lu<  
　　资本公积-股权投资准备 Capital surplus - investment reserve nNV'O(x}  
　　资本公积-拨款转入 Capital surplus - subsidiary dq6m>;`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3S@7]Pg  
　　资本公积-其他 Capital surplus - others 6<SAa#@ey  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xh,qNnGGi  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \ a<h/4#|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }OR@~V{Gj  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]@c+]{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L|+~"'l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gr'  CtO  
　　主营业务收入 Sales :{v#'U/^  
　　主营业务成本 Cost of sales D,*3w'X!K  
　　主营业务税金及附加 Sales tax hbDXo:  
　　营业费用 Operating expenses iL&f gF"'  
　　管理费用 General and administrative expenses mHTXni<!  
　　财务费用 Financial expenses ZohC P  
　　投资收益 Investment income VBGuC c/  
　　其他业务收入 Other operating income CS5?Ti6  
　　营业外收入 Non-operating income ".V$~
n(  
　　补贴收入 Subsidy income (O?.)jEW(.  
　　其他业务支出 Other operating expenses W ]1)zO  
　　营业外支出 Non-operating expenses . B9iLI  
　　所得税 Income tax u;"TTN  
　　直接人工成本差异(direct labor variance) Lc,Pom  
　　直接材料成本差异(direct material variance) Tya1/w4  
　　在产品计价(work-in-process costing)  .Wj;%|  
　　联产品成本计算(joint products costing) A]0 St@  
　　生产成本汇总程序(accumulation process of procluction cost) BWa,f8  
　　制造费用差异(manufacturing expenses variance) `Bp.RXsd*  
　　实际成本与估计成本(actual cost and estimated cost) 5"@*?X K^  
　　工资费用分配(salary costs allocation) Ad8n<zt|  
　　成本曲线(cost curve) =F~S?y  
　　农业生产成本(agriculture production cost) _\G"9,)u'  
　　原始成本和重置成本(original cost and replacement cost)  hoUD;3  
　　工程施工成本 )JLdO
*H  
　　直接成本与间接成本(direct cost and indirect cost) XGWSdPJLr  
　　可控成本(controllable cost) n8 i] z  
　　制造费用分配(manufacturing expenses allocation) W?
R6ZAn  
　　理论成本与应用成本(theory cost and practice cost) u@UMP@"#  
　　辅助生产成本分配(auxiliary production cost allocation) -t'jNR'  
　　期间,费用 xb~yM%*c  
　　成本控制程序(procedure of cost control) G
L#up  
　　成本记录(cost entry, cost recorder cost agenda) ^z IW+:  
　　成本计算分批法(job costing method) F=e8IUr  
　　成本计算分步法 O!#g<`r{K  
　　直接人工成本差异(direct labor variance) +H-6eP  
　　成本控制方法(cost control method)