[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 7da~+(yhr  
　　股本 Share capital VNHt ]Ewj  
　　已归还投资 Investment returned 6;p"xC-  
　　利润分配-其他转入 Profit appropriation - other transfer in L]3gHq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]6;oS-4gu?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z]n&,q,5g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :Nl.< 6+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {IT;g9x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O+PRP"$g"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A1
/[3Bz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jOU1F 1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $##
LSTA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
uV\~2#o$_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >IEc
4  
　　期初未分配利润 Retained earnings, beginning of the year != u S  
　　资本公积-股本溢价 Capital surplus - share premium LT6VZ, S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #r;uM+   
　　资本公积-接受现金捐赠 Capital surplus - cash donation Qvm[2mb  
　　资本公积-股权投资准备 Capital surplus - investment reserve L]QB h\  
　　资本公积-拨款转入 Capital surplus - subsidiary RxXiSc`^z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation w_9[y  
　　资本公积-其他 Capital surplus - others {z *`* O@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7^n{BsN
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lCK|PY*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #b+>O+vx8  
　　盈余公积-储备基金 Surplus reserve - reserve fund dY'>'1>P 9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [A46WF>L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 28=L9q   
　　主营业务收入 Sales A=l1_8,`h  
　　主营业务成本 Cost of sales GdtR /1  
　　主营业务税金及附加 Sales tax y3!#*NU
 
　　营业费用 Operating expenses D}L4uz?  
　　管理费用 General and administrative expenses CV7%ud]E  
　　财务费用 Financial expenses Vho^a:Z9}W  
　　投资收益 Investment income zJT,Hv .  
　　其他业务收入 Other operating income ;B jJ<?^{  
　　营业外收入 Non-operating income '~OKt`SfIo  
　　补贴收入 Subsidy income wZ\% !#}7  
　　其他业务支出 Other operating expenses 06fs,!Q@  
　　营业外支出 Non-operating expenses T(iL#2^  
　　所得税 Income tax uoe>T:  
　　直接人工成本差异(direct labor variance) 8I%N^G  
　　直接材料成本差异(direct material variance) )`-vN^1S-  
　　在产品计价(work-in-process costing) zR_yxs'  
　　联产品成本计算(joint products costing) *[0)]|r  
　　生产成本汇总程序(accumulation process of procluction cost) g].v  
　　制造费用差异(manufacturing expenses variance) *&vi3#ur  
　　实际成本与估计成本(actual cost and estimated cost) 73tWeZ8rvx  
　　工资费用分配(salary costs allocation) 5HMDu
g;   
　　成本曲线(cost curve) )kK" 1\m  
　　农业生产成本(agriculture production cost) g@IYD  
　　原始成本和重置成本(original cost and replacement cost) Uiu9o]n  
　　工程施工成本 bZi;
jl  
　　直接成本与间接成本(direct cost and indirect cost) jS'hs>Ot  
　　可控成本(controllable cost) 0/0rWqg /  
　　制造费用分配(manufacturing expenses allocation) [nG[@)G~0M  
　　理论成本与应用成本(theory cost and practice cost) \'Ewn8Qv8  
　　辅助生产成本分配(auxiliary production cost allocation)
?%RR+(2m  
　　期间,费用 C 8qVYrw  
　　成本控制程序(procedure of cost control) [Se0+\,&  
　　成本记录(cost entry, cost recorder cost agenda) `%Uz0hF  
　　成本计算分批法(job costing method) }*3#*y "  
　　成本计算分步法 S[L2
vM)  
　　直接人工成本差异(direct labor variance) BRGTCR  
　　成本控制方法(cost control method)