[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 Wl| i$L)7  
　　股本 Share capital fI1CT)0<e  
　　已归还投资 Investment returned Ii0\ Skb  
　　利润分配-其他转入 Profit appropriation - other transfer in j@xIa-{*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f ,e]jw@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xp|1yud  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Xt$qjtVM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6ALjM-t=V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6u_i>z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit c7CY
ul
m  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N@thew
t|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve { j_-iF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )@!fLAT  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0>Y3x
Nb  
　　期初未分配利润 Retained earnings, beginning of the year %{ BV+&  
　　资本公积-股本溢价 Capital surplus - share premium LATizu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =%` s-[5b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "}()/  
　　资本公积-股权投资准备 Capital surplus - investment reserve `:&RB4Z  
　　资本公积-拨款转入 Capital surplus - subsidiary k]ZE j/y~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kqB# 9  
　　资本公积-其他 Capital surplus - others ';R]`vWFe  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P%R!\i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vHvz-3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .>W [  
　　盈余公积-储备基金 Surplus reserve - reserve fund nmpc<&<<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @lB{!j&q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '{WEyhaS  
　　主营业务收入 Sales WN]k+0#  
　　主营业务成本 Cost of sales %U{6 `m  
　　主营业务税金及附加 Sales tax _i>_Sn1"  
　　营业费用 Operating expenses dNR/|  
　　管理费用 General and administrative expenses |&K;*g|a  
　　财务费用 Financial expenses B W*8  
　　投资收益 Investment income +pYgh8w@  
　　其他业务收入 Other operating income g; Ugr8  
　　营业外收入 Non-operating income QPm[4Fd{G  
　　补贴收入 Subsidy income h1S)B|~8  
　　其他业务支出 Other operating expenses d'(n/9K  
　　营业外支出 Non-operating expenses /T6bc^nOW  
　　所得税 Income tax Sfe[z=7S  
　　直接人工成本差异(direct labor variance) i6yA>#^  
　　直接材料成本差异(direct material variance) < }K9 50  
　　在产品计价(work-in-process costing) q:kGJxfaW  
　　联产品成本计算(joint products costing) 4L>8RiiQE;  
　　生产成本汇总程序(accumulation process of procluction cost) XW aa`q  
　　制造费用差异(manufacturing expenses variance) T"99m^y  
　　实际成本与估计成本(actual cost and estimated cost) rn .qs  
　　工资费用分配(salary costs allocation) {aA6b  
　　成本曲线(cost curve)  +C\79,r  
　　农业生产成本(agriculture production cost) oI#TjF  
　　原始成本和重置成本(original cost and replacement cost) l^I?@{W  
　　工程施工成本 SE*;6&yL  
　　直接成本与间接成本(direct cost and indirect cost) tD`^qMua  
　　可控成本(controllable cost) Xr^ 5Th\  
　　制造费用分配(manufacturing expenses allocation) @(L}:]{@  
　　理论成本与应用成本(theory cost and practice cost) i\lvxbp  
　　辅助生产成本分配(auxiliary production cost allocation) 2<*"@Vj  
　　期间,费用 TeuZVy8a  
　　成本控制程序(procedure of cost control) Foq3==*p  
　　成本记录(cost entry, cost recorder cost agenda) Lu^uY7 ?}  
　　成本计算分批法(job costing method) (}wPu&Is,C  
　　成本计算分步法 ([<{RjPb  
　　直接人工成本差异(direct labor variance) MP}-7UA#K  
　　成本控制方法(cost control method)