[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
"qC3%9e  
　　股本 Share capital #O~pf[[L  
　　已归还投资 Investment returned k>MXOUaW.  
　　利润分配-其他转入 Profit appropriation - other transfer in K)x6F15r  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p`&{NR3+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |UlR+'rl  
　　利润分配-提取储备基金 Profit appropriation - reserve fund rZ.=Lq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  8zRw\]?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^y ', l  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _}j>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y ?~n6<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /QL<>g  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3ONWu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %r6_['T  
　　期初未分配利润 Retained earnings, beginning of the year =;n>#<  
　　资本公积-股本溢价 Capital surplus - share premium jQz^)8)B  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )40Y A\V  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :#sBNy  
　　资本公积-股权投资准备 Capital surplus - investment reserve k}kwr[  
　　资本公积-拨款转入 Capital surplus - subsidiary tjV63`LD  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M7Z&t'=  
　　资本公积-其他 Capital surplus - others ZR3sz/ulLd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ? 5Z-w  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8Rw:SU9H?T  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l0yflF
Gr  
　　盈余公积-储备基金 Surplus reserve - reserve fund D5@}L$u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c 3| Lk7Q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P*Jk 8MK#G  
　　主营业务收入 Sales *a_QuEw_k  
　　主营业务成本 Cost of sales /L$q8+  
　　主营业务税金及附加 Sales tax Z$Ps_Ik  
　　营业费用 Operating expenses c\P}ZQ  
　　管理费用 General and administrative expenses p8F$vx4,  
　　财务费用 Financial expenses JKp@fQT *  
　　投资收益 Investment income t':*~b{V@7  
　　其他业务收入 Other operating income WH $*\IGJL  
　　营业外收入 Non-operating income KVoi>?a   
　　补贴收入 Subsidy income YP"%z6N@v  
　　其他业务支出 Other operating expenses vcy+p]6KE-  
　　营业外支出 Non-operating expenses RM2fe Wm  
　　所得税 Income tax 1Ogtzf  
　　直接人工成本差异(direct labor variance) DT;;4-{  
　　直接材料成本差异(direct material variance) m^0*k|9+G  
　　在产品计价(work-in-process costing) c7?|Tipc  
　　联产品成本计算(joint products costing) H lFVc  
　　生产成本汇总程序(accumulation process of procluction cost) RC"xnnIJv  
　　制造费用差异(manufacturing expenses variance) (|6!pQ7  
　　实际成本与估计成本(actual cost and estimated cost) :SF8t`4`  
　　工资费用分配(salary costs allocation) =5pwNi_S  
　　成本曲线(cost curve) J{EK}'  
　　农业生产成本(agriculture production cost) tUfze9m  
　　原始成本和重置成本(original cost and replacement cost) .$G^c  
　　工程施工成本 $:DL+E-}  
　　直接成本与间接成本(direct cost and indirect cost) 
L<<v   
　　可控成本(controllable cost) h*[sV  
　　制造费用分配(manufacturing expenses allocation) g2r8J0v  
　　理论成本与应用成本(theory cost and practice cost) ? zic1i  
　　辅助生产成本分配(auxiliary production cost allocation) 3@;24X  
　　期间,费用 \gZjq]3  
　　成本控制程序(procedure of cost control) lQ.3_{"s  
　　成本记录(cost entry, cost recorder cost agenda) jI}{0LW&F&  
　　成本计算分批法(job costing method) giddM2 '  
　　成本计算分步法 uTrGb:^  
　　直接人工成本差异(direct labor variance) 7x |Pgu(  
　　成本控制方法(cost control method)