[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 ;iO5 8S3  
　　股本 Share capital ]XjL""EbC  
　　已归还投资 Investment returned 8 -YC#&  
　　利润分配-其他转入 Profit appropriation - other transfer in 9?tG?b0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w&x$RP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |a!]Iqz"N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t
d5! S]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \rM5@ Vf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S+bpWA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G]zyx"0Sqb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #<DS-^W!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1O2jvt7M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ']U<R=5T$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m[qW)N:w  
　　期初未分配利润 Retained earnings, beginning of the year _c>8y  
　　资本公积-股本溢价 Capital surplus - share premium |_mN:(3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }v6@yU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PW+B&7{  
　　资本公积-股权投资准备 Capital surplus - investment reserve qFXx/FZ  
　　资本公积-拨款转入 Capital surplus - subsidiary o[%\W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ya;y@44  
　　资本公积-其他 Capital surplus - others `+!F#.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve | 3G;Rh9w,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .`jYrW-k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +1nzyD_E  
　　盈余公积-储备基金 Surplus reserve - reserve fund tE<'*o'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [LM9^*sG2V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a= (vS  
　　主营业务收入 Sales !3)WW)"!r  
　　主营业务成本 Cost of sales H;MyT Vl  
　　主营业务税金及附加 Sales tax v}TFM  
　　营业费用 Operating expenses t"?)x&dS  
　　管理费用 General and administrative expenses <72q^w  
　　财务费用 Financial expenses ^$s&bH'8  
　　投资收益 Investment income zy`T! $  
　　其他业务收入 Other operating income et=i@PB)  
　　营业外收入 Non-operating income U+,RP$r@  
　　补贴收入 Subsidy income -8yN6 0|  
　　其他业务支出 Other operating expenses )]C(NTfxg  
　　营业外支出 Non-operating expenses Mc{-2  
　　所得税 Income tax _&N}.y)+t  
　　直接人工成本差异(direct labor variance) :!wl/X ~  
　　直接材料成本差异(direct material variance) M9~6ry-_  
　　在产品计价(work-in-process costing) o(yyj'=(  
　　联产品成本计算(joint products costing) dOVu D(  
　　生产成本汇总程序(accumulation process of procluction cost) OMAvJzK .  
　　制造费用差异(manufacturing expenses variance) EMzJyGt7  
　　实际成本与估计成本(actual cost and estimated cost) [l}H%S   
　　工资费用分配(salary costs allocation) O9rA3qv B  
　　成本曲线(cost curve) W5>emx'>  
　　农业生产成本(agriculture production cost) W'6sY@0m  
　　原始成本和重置成本(original cost and replacement cost) |nBs(>b  
　　工程施工成本 iKu4s  
　　直接成本与间接成本(direct cost and indirect cost) aSMoee@!  
　　可控成本(controllable cost) 9.BgsV .  
　　制造费用分配(manufacturing expenses allocation) xdh%mG:?  
　　理论成本与应用成本(theory cost and practice cost) +F*h\4ry#  
　　辅助生产成本分配(auxiliary production cost allocation) i,wZNX  
　　期间,费用 5?m4B:W  
　　成本控制程序(procedure of cost control) Qna*K7kv  
　　成本记录(cost entry, cost recorder cost agenda) 0:JNkXZ:  
　　成本计算分批法(job costing method) _'l"Dk  
　　成本计算分步法 Y h53Z"a  
　　直接人工成本差异(direct labor variance) VaA.J  
　　成本控制方法(cost control method)