[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 26fm}QV  
　　股本 Share capital 7'[C+/:  
　　已归还投资 Investment returned D_6GzgZ  
　　利润分配-其他转入 Profit appropriation - other transfer in +uF!.!}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E"Z9 NDgl#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (K$K;f$"r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c<V.\y0x  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mT.p-C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `_]Z#X&&h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit WUid5e2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends eSynw$F2N  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U.oxLbJ`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]P TTI\n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -aiQp@^/J  
　　期初未分配利润 Retained earnings, beginning of the year ]E66'  
　　资本公积-股本溢价 Capital surplus - share premium 8Ek<J+&|I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9=&e5Oq}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?Z@FxW  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~U:{~z  
　　资本公积-拨款转入 Capital surplus - subsidiary :&=TE2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation k
]<  
　　资本公积-其他 Capital surplus - others uQN8/Gy*J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NyD[9R?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pti`q)
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }DTpl?l  
　　盈余公积-储备基金 Surplus reserve - reserve fund DBl.bgf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JMu|$"o&{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4#uWj?u  
　　主营业务收入 Sales tb7Wr1$<  
　　主营业务成本 Cost of sales <^,w,A  
　　主营业务税金及附加 Sales tax N2_j[Pe  
　　营业费用 Operating expenses +dm&XW >  
　　管理费用 General and administrative expenses {&G7 X a  
　　财务费用 Financial expenses p 6[a"~y  
　　投资收益 Investment income wTFM:N  
　　其他业务收入 Other operating income e-4XNL[
F  
　　营业外收入 Non-operating income B]< 6\Z?=  
　　补贴收入 Subsidy income *b?C%a9  
　　其他业务支出 Other operating expenses DCb\=E  
　　营业外支出 Non-operating expenses A~Eu_m  
　　所得税 Income tax [ADr _  
　　直接人工成本差异(direct labor variance) &I.UEF2,  
　　直接材料成本差异(direct material variance) ^RG6h  
　　在产品计价(work-in-process costing) ZLdvzH@'  
　　联产品成本计算(joint products costing) %R5APMg1  
　　生产成本汇总程序(accumulation process of procluction cost) )t{oyBT  
　　制造费用差异(manufacturing expenses variance) 59";{"sw  
　　实际成本与估计成本(actual cost and estimated cost) m~9Qx`fi`  
　　工资费用分配(salary costs allocation) RqW ZhHI1M  
　　成本曲线(cost curve) QBa1c-Y  
　　农业生产成本(agriculture production cost) XOO!jnQu  
　　原始成本和重置成本(original cost and replacement cost) vV 1F|  
　　工程施工成本 _`WbR&d2Id  
　　直接成本与间接成本(direct cost and indirect cost) a +Q9kh  
　　可控成本(controllable cost) y3$i?}?A  
　　制造费用分配(manufacturing expenses allocation) ]{
Vq;  
　　理论成本与应用成本(theory cost and practice cost) .ag4i;hS8  
　　辅助生产成本分配(auxiliary production cost allocation) @`aR*B  
　　期间,费用 ^~0Mw;n&  
　　成本控制程序(procedure of cost control) z8M^TV  
　　成本记录(cost entry, cost recorder cost agenda) KotJ,s ]B  
　　成本计算分批法(job costing method) ^~(vP:  
　　成本计算分步法 c&2ZjM  
　　直接人工成本差异(direct labor variance) |@={:gRJ{x  
　　成本控制方法(cost control method)