[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 $`"$ZI6[  
　　股本 Share capital K5(:0Q.5y  
　　已归还投资 Investment returned Qa,$_,E  
　　利润分配-其他转入 Profit appropriation - other transfer in l#3jJn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \S)cVp)h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve / *m6-DC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X"Q\MLy  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xnC5WF7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sO8F0@%aH(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit s#)0- Zj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :2AlvjvjZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  cjf_,x  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E w&|!d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u~1 ,88&U  
　　期初未分配利润 Retained earnings, beginning of the year cf*SWKs  
　　资本公积-股本溢价 Capital surplus - share premium }syU(];s  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kC/An@J^#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]oyWJ#8  
　　资本公积-股权投资准备 Capital surplus - investment reserve [g$
IN/o%  
　　资本公积-拨款转入 Capital surplus - subsidiary a]0hB:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iq3TP5%i  
　　资本公积-其他 Capital surplus - others kQO5sX$;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve saVX2j6Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q`z2SYz>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Vu Ey`c  
　　盈余公积-储备基金 Surplus reserve - reserve fund dRXrI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund co>IJzg  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]1|OQYG  
　　主营业务收入 Sales Z#s-(wf  
　　主营业务成本 Cost of sales 6'jgjWEe3&  
　　主营业务税金及附加 Sales tax #[sJKW  
　　营业费用 Operating expenses $~'G<YYF4  
　　管理费用 General and administrative expenses dG}*M25  
　　财务费用 Financial expenses (%*~5%l\  
　　投资收益 Investment income km6O3>p5r  
　　其他业务收入 Other operating income OZ2faf  
　　营业外收入 Non-operating income z]1g;j  
　　补贴收入 Subsidy income cC  TTjx{  
　　其他业务支出 Other operating expenses hj=k[t|g}  
　　营业外支出 Non-operating expenses Ba9"IXKH  
　　所得税 Income tax a #+;BH1  
　　直接人工成本差异(direct labor variance) . 8]=y Pm  
　　直接材料成本差异(direct material variance) OTmr-l6  
　　在产品计价(work-in-process costing) mJME1#j$/|  
　　联产品成本计算(joint products costing) ``Rg0o  
　　生产成本汇总程序(accumulation process of procluction cost) ^' 4I%L"  
　　制造费用差异(manufacturing expenses variance) FES0lw{G#  
　　实际成本与估计成本(actual cost and estimated cost) >*]B4Q  
　　工资费用分配(salary costs allocation) j.KV:zJU  
　　成本曲线(cost curve) P7;q^jlB  
　　农业生产成本(agriculture production cost) MG3xX;  
　　原始成本和重置成本(original cost and replacement cost) S vW{1  
　　工程施工成本 "tmr s _~  
　　直接成本与间接成本(direct cost and indirect cost) FF#?x@ N:  
　　可控成本(controllable cost) 4YCuO
%  
　　制造费用分配(manufacturing expenses allocation) VoNk.h"T  
　　理论成本与应用成本(theory cost and practice cost) "cDc~~3/@  
　　辅助生产成本分配(auxiliary production cost allocation) /5Xt<7vm8  
　　期间,费用 "2`/mtMon  
　　成本控制程序(procedure of cost control) fP{IW`t}]  
　　成本记录(cost entry, cost recorder cost agenda) 0t)5KO  
　　成本计算分批法(job costing method) 7lG,.W|  
　　成本计算分步法 1b8}TG2  
　　直接人工成本差异(direct labor variance) j +Ro?  
　　成本控制方法(cost control method)