[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 
-NUA  
　　股本 Share capital n
8o(>?Kw  
　　已归还投资 Investment returned ^"+Vx9H"{  
　　利润分配-其他转入 Profit appropriation - other transfer in u(g9-O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .s>.O6(^%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &'c&B0j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m5lTf
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]f*.C9Y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ):nC&M\W~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4^k+wQU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gZ6tbp,X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ` FmRoMW9+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;& zBNj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3e1^r_YI  
　　期初未分配利润 Retained earnings, beginning of the year GE}>{x=^x  
　　资本公积-股本溢价 Capital surplus - share premium J"Nn.iVq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _aw49ag;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U\6Ee-1#_  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q6d>tqWhq  
　　资本公积-拨款转入 Capital surplus - subsidiary U)D}J_Zi(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ML7qrc;Rx  
　　资本公积-其他 Capital surplus - others `FAZAC\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Nh+Xlg XG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Duq.`XO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m,r>E%;Cj  
　　盈余公积-储备基金 Surplus reserve - reserve fund }M &hcw<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund RIq\IQ_|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cf3<;Mp<  
　　主营业务收入 Sales J+YoAf`hi  
　　主营业务成本 Cost of sales 9.Yn]O  
　　主营业务税金及附加 Sales tax mf\@
vI  
　　营业费用 Operating expenses vn^*  
　　管理费用 General and administrative expenses tTPjCl  
　　财务费用 Financial expenses ZvSEa{
  
　　投资收益 Investment income .}3K9.hkr  
　　其他业务收入 Other operating income NQ,2pM<*-  
　　营业外收入 Non-operating income #fxdZm,  
　　补贴收入 Subsidy income :7pt
=IA  
　　其他业务支出 Other operating expenses #<yKG\X?  
　　营业外支出 Non-operating expenses '|nA
GkA  
　　所得税 Income tax / \5u-o)  
　　直接人工成本差异(direct labor variance) A&:~dZ:%w  
　　直接材料成本差异(direct material variance) teJY*)d  
　　在产品计价(work-in-process costing) 92M_Z1_w[  
　　联产品成本计算(joint products costing) j \2q2_f  
　　生产成本汇总程序(accumulation process of procluction cost) :{~TG]4M  
　　制造费用差异(manufacturing expenses variance) yVH>Q-{  
　　实际成本与估计成本(actual cost and estimated cost) n@9R|biO  
　　工资费用分配(salary costs allocation) YH{FTVOt{C  
　　成本曲线(cost curve) wg|/-q-  
　　农业生产成本(agriculture production cost) K(Ak+&[  
　　原始成本和重置成本(original cost and replacement cost) R^Y_i  
　　工程施工成本 >{=~''d,w  
　　直接成本与间接成本(direct cost and indirect cost) c)zwyBz  
　　可控成本(controllable cost) pGsu#`t  
　　制造费用分配(manufacturing expenses allocation) 2UEjn>2  
　　理论成本与应用成本(theory cost and practice cost) <Y^)/ s  
　　辅助生产成本分配(auxiliary production cost allocation) EN)0b,ax  
　　期间,费用 yGlOs]>n  
　　成本控制程序(procedure of cost control) (BY5omlh  
　　成本记录(cost entry, cost recorder cost agenda) +EM^  
　　成本计算分批法(job costing method) 'E%+ O  
　　成本计算分步法 N683!wNX  
　　直接人工成本差异(direct labor variance) `<* tp@  
　　成本控制方法(cost control method)