[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 Dt<MEpbur  
　　股本 Share capital *=O]^|]2  
　　已归还投资 Investment returned L){V(*K '  
　　利润分配-其他转入 Profit appropriation - other transfer in )Nqx=ms[(!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @`)>-k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iZ>P>x\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund n-2!<`UFX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t{yj`Vg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?FNgJx*\S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  ZB|s/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S!#5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~"0{<mMcX  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
45n.%*,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6eUGE4NF(  
　　期初未分配利润 Retained earnings, beginning of the year V)Oot|  
　　资本公积-股本溢价 Capital surplus - share premium 1) K<x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X31%T"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,tQNL\t  
　　资本公积-股权投资准备 Capital surplus - investment reserve RhKDQGdd  
　　资本公积-拨款转入 Capital surplus - subsidiary y\j[\UZKO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M"W#_wY;  
　　资本公积-其他 Capital surplus - others [L7s(Zs>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J~xm[^0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rz,,ku4qt  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ob8 }v*s  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7FkiT
  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @67GVPcxl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bDI

hI}P  
　　主营业务收入 Sales *Gv:N6  
　　主营业务成本 Cost of sales c~/poFj  
　　主营业务税金及附加 Sales tax jbq x7x  
　　营业费用 Operating expenses y`8U0TE3R  
　　管理费用 General and administrative expenses *z6A ~U  
　　财务费用 Financial expenses v(R^LqE  
　　投资收益 Investment income 7[='m{{=C  
　　其他业务收入 Other operating income fd #QCs  
　　营业外收入 Non-operating income n^$Q^[:Z  
　　补贴收入 Subsidy income
m>48?%  
　　其他业务支出 Other operating expenses ,aD~7QX1:  
　　营业外支出 Non-operating expenses X^dasU{*  
　　所得税 Income tax x^c,cV+*  
　　直接人工成本差异(direct labor variance) O-ENFA~E;v  
　　直接材料成本差异(direct material variance) /eU\B^k  
　　在产品计价(work-in-process costing) 5D=U.UdR  
　　联产品成本计算(joint products costing) J"< h#@`  
　　生产成本汇总程序(accumulation process of procluction cost) cAGM|%  
　　制造费用差异(manufacturing expenses variance) S&-F(#CF^  
　　实际成本与估计成本(actual cost and estimated cost) N.+A-[7,W  
　　工资费用分配(salary costs allocation) Ct?xTFb  
　　成本曲线(cost curve) `KLr!<i()  
　　农业生产成本(agriculture production cost) .b`8
+  
　　原始成本和重置成本(original cost and replacement cost) Mv/ SU">F  
　　工程施工成本 o<p4r}*AVJ  
　　直接成本与间接成本(direct cost and indirect cost) sw}^@0ua=  
　　可控成本(controllable cost) qc.TYp  
　　制造费用分配(manufacturing expenses allocation) (e~9T MY  
　　理论成本与应用成本(theory cost and practice cost) +~Y oP>  
　　辅助生产成本分配(auxiliary production cost allocation) ;qy;;usa  
　　期间,费用 Nxl#]  
　　成本控制程序(procedure of cost control) Drf Au  
　　成本记录(cost entry, cost recorder cost agenda) }@jJv||  
　　成本计算分批法(job costing method) (VmFYNt&  
　　成本计算分步法 (pM&eow}  
　　直接人工成本差异(direct labor variance) %-$ :/N  
　　成本控制方法(cost control method)