[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 Al1_\vx7  
　　股本 Share capital e@Mg9VwDc  
　　已归还投资 Investment returned w_h{6Kc<  
　　利润分配-其他转入 Profit appropriation - other transfer in B"YN+S
o  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %oB0@&!mS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )S ZzA'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund J}NMF#w/;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EXMW,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kXV
;J$1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /WGD7\G'8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }.a{;{y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :wq]
[0)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AJ+\Qs
(0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -Uan.#~S  
　　期初未分配利润 Retained earnings, beginning of the year L;lu)|b"  
　　资本公积-股本溢价 Capital surplus - share premium Na$.VT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <2d)4@B=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation f&j\g YWq  
　　资本公积-股权投资准备 Capital surplus - investment reserve v
w 6$v  
　　资本公积-拨款转入 Capital surplus - subsidiary up{0ehr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation P3.  
　　资本公积-其他 Capital surplus - others 7t+d+sQ-l  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Llkh kq_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n}b{u@$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Nw9@
E R  
　　盈余公积-储备基金 Surplus reserve - reserve fund v%$l(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :zX^H9'E<(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g$ HL::  
　　主营业务收入 Sales oi m7=I0  
　　主营业务成本 Cost of sales {yv_Ni*6!  
　　主营业务税金及附加 Sales tax ,4S[<(T"  
　　营业费用 Operating expenses h/oun2C  
　　管理费用 General and administrative expenses XHxJzYMc  
　　财务费用 Financial expenses O|S,="h"}  
　　投资收益 Investment income [;yKbw!C  
　　其他业务收入 Other operating income E nG
h&]  
　　营业外收入 Non-operating income ep~+]7\  
　　补贴收入 Subsidy income #K0/ >W  
　　其他业务支出 Other operating expenses z
.Z  
　　营业外支出 Non-operating expenses \pk9i+t  
　　所得税 Income tax '<3h8\"  
　　直接人工成本差异(direct labor variance) X1d{7H8A2  
　　直接材料成本差异(direct material variance) xT+#K5  
　　在产品计价(work-in-process costing) Td,d9M  
　　联产品成本计算(joint products costing) >|, <9z`D  
　　生产成本汇总程序(accumulation process of procluction cost) e`co:HO`#  
　　制造费用差异(manufacturing expenses variance) Auc&dpW  
　　实际成本与估计成本(actual cost and estimated cost) !KJA)znx;(  
　　工资费用分配(salary costs allocation) yUWc8]9\W  
　　成本曲线(cost curve) k,$/l1D  
　　农业生产成本(agriculture production cost) &',#j]I  
　　原始成本和重置成本(original cost and replacement cost) cHt4L]n8n  
　　工程施工成本 (u^8=#  
　　直接成本与间接成本(direct cost and indirect cost) IqV"4  
　　可控成本(controllable cost) pj<aMh  
　　制造费用分配(manufacturing expenses allocation) 6/#+#T  
　　理论成本与应用成本(theory cost and practice cost) c0Bqm  
　　辅助生产成本分配(auxiliary production cost allocation) |||m 5(`S  
　　期间,费用 L){V(*K '  
　　成本控制程序(procedure of cost control) KB
^8Z@(+  
　　成本记录(cost entry, cost recorder cost agenda) Lc?"4  
　　成本计算分批法(job costing method) GZWqPM4S\  
　　成本计算分步法 Xq )7Im}?  
　　直接人工成本差异(direct labor variance) unc6 V%  
　　成本控制方法(cost control method)