[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 I(Nsm3L  
　　股本 Share capital U=XaI%ZM)  
　　已归还投资 Investment returned d^ !3bv*h  
　　利润分配-其他转入 Profit appropriation - other transfer in (W+9 u0Zq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G"MpA[a_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0s0 [U  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Nl_!%k:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (
uOW5,e7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YH<F~F _  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g)$Pvfc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends mkBQX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve = k3O4gE7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j`BFk>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g8XGZW!  
　　期初未分配利润 Retained earnings, beginning of the year }U'5j/EFZ  
　　资本公积-股本溢价 Capital surplus - share premium ^&&dO*0{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e%bERds  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /N%f78 Z  
　　资本公积-股权投资准备 Capital surplus - investment reserve + y.IDn^  
　　资本公积-拨款转入 Capital surplus - subsidiary N/{A' Wd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?xQlX%&`6  
　　资本公积-其他 Capital surplus - others d@At-Z~M  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RMC|(Q<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S$+ v?Y`)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P+}qaup  
　　盈余公积-储备基金 Surplus reserve - reserve fund CI{]o&Tf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `8FC&%X_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )SA$hwR  
　　主营业务收入 Sales 8.pz?{**T  
　　主营业务成本 Cost of sales h| UT/:  
　　主营业务税金及附加 Sales tax k|A!5A2  
　　营业费用 Operating expenses F5 LQgK-z  
　　管理费用 General and administrative expenses XOqpys
 
　　财务费用 Financial expenses sF+0v p  
　　投资收益 Investment income LOnh
FX   
　　其他业务收入 Other operating income a m<R!(  
　　营业外收入 Non-operating income ~;eWQwD  
　　补贴收入 Subsidy income WP]<\_r2  
　　其他业务支出 Other operating expenses =AD/5E,3  
　　营业外支出 Non-operating expenses izFu&syv)  
　　所得税 Income tax ,dVCbAS@  
　　直接人工成本差异(direct labor variance) @O45s\4-*  
　　直接材料成本差异(direct material variance) tMAa$XrZj  
　　在产品计价(work-in-process costing) ~Y'e1w$`  
　　联产品成本计算(joint products costing) 2jhVmK  
　　生产成本汇总程序(accumulation process of procluction cost) MT6kJDyLu  
　　制造费用差异(manufacturing expenses variance) &V=54n=O?  
　　实际成本与估计成本(actual cost and estimated cost) G4x.''r&Sl  
　　工资费用分配(salary costs allocation) x *qef_Hu  
　　成本曲线(cost curve) Z$ftG7;P0  
　　农业生产成本(agriculture production cost) }2NH>qvY  
　　原始成本和重置成本(original cost and replacement cost) l
m  
　　工程施工成本 _23sIUN c3  
　　直接成本与间接成本(direct cost and indirect cost) E*w 2yWR
 
　　可控成本(controllable cost) oVq@M  
　　制造费用分配(manufacturing expenses allocation) izC >-  
　　理论成本与应用成本(theory cost and practice cost) (VOKa  
　　辅助生产成本分配(auxiliary production cost allocation) COHJJONR  
　　期间,费用 Q%eBm _r;
 
　　成本控制程序(procedure of cost control) ~JZLfw  
　　成本记录(cost entry, cost recorder cost agenda) q#p)E=$  
　　成本计算分批法(job costing method) Q}=RG//0*  
　　成本计算分步法 ("lcL2Bq  
　　直接人工成本差异(direct labor variance) %x927I>  
　　成本控制方法(cost control method)