[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 Bu&9J(J1  
　　股本 Share capital -%]1q#C>@  
　　已归还投资 Investment returned +Z2XP76(4A  
　　利润分配-其他转入 Profit appropriation - other transfer in =E>P,"D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UX[s5#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w[\rS` J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q*4U2_^.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _yUYEq< `  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '.;{"G.@'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit V@T(%6<|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;2\6U;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 83I 5n&)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t$~'$kM)<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e8T"d%f?  
　　期初未分配利润 Retained earnings, beginning of the year ez!W0  
　　资本公积-股本溢价 Capital surplus - share premium $|@vmv0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '<YBoU{e*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hdi0YL  
　　资本公积-股权投资准备 Capital surplus - investment reserve i\l}M]Z#  
　　资本公积-拨款转入 Capital surplus - subsidiary $i6z)]rjg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R|'W#"{@  
　　资本公积-其他 Capital surplus - others JB].ht  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vs{\ YfF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve czU"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <K<#)mcv  
　　盈余公积-储备基金 Surplus reserve - reserve fund Dw7Xy}I/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QRK\74'uY  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H<n"[u^@E  
　　主营业务收入 Sales >$ 9
}"  
　　主营业务成本 Cost of sales 'Etq;^H  
　　主营业务税金及附加 Sales tax })P!7t  
　　营业费用 Operating expenses [` qdpzUp&  
　　管理费用 General and administrative expenses 9(q(;|;Hp  
　　财务费用 Financial expenses NN=^4Xpc:  
　　投资收益 Investment income %7}j|eS)G  
　　其他业务收入 Other operating income PZJ9f8V  
　　营业外收入 Non-operating income }mK,Bi?bj  
　　补贴收入 Subsidy income Hnk&2bY  
　　其他业务支出 Other operating expenses X?[ )e  
　　营业外支出 Non-operating expenses 6 iMJ0  
　　所得税 Income tax 5qW>#pTFVV  
　　直接人工成本差异(direct labor variance) :>;F4gGVG  
　　直接材料成本差异(direct material variance) OR!W3 @  
　　在产品计价(work-in-process costing) (DY[OIHI  
　　联产品成本计算(joint products costing) Y1I)w^}:  
　　生产成本汇总程序(accumulation process of procluction cost) *9$SFe|&n:  
　　制造费用差异(manufacturing expenses variance) -,b+tC<V)0  
　　实际成本与估计成本(actual cost and estimated cost) !rr,(!Ip?O  
　　工资费用分配(salary costs allocation) 2vLun
  
　　成本曲线(cost curve) Y 0Fq
-H  
　　农业生产成本(agriculture production cost) )MK$E,W  
　　原始成本和重置成本(original cost and replacement cost) L;$>SLl,  
　　工程施工成本 ltDohm?  
　　直接成本与间接成本(direct cost and indirect cost) z8awND  
　　可控成本(controllable cost) YfB)TK\W9/  
　　制造费用分配(manufacturing expenses allocation) B+U:=591  
　　理论成本与应用成本(theory cost and practice cost) ^7gKs2M   
　　辅助生产成本分配(auxiliary production cost allocation) -qDqJ62mC  
　　期间,费用 M1xsGa9h&  
　　成本控制程序(procedure of cost control) pKy4***I3  
　　成本记录(cost entry, cost recorder cost agenda) `62v5d*>a  
　　成本计算分批法(job costing method) K_YOp1  
　　成本计算分步法 >~rlnRX  
　　直接人工成本差异(direct labor variance) NT.#U?9c  
　　成本控制方法(cost control method)