[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 tqL2' (=  
　　股本 Share capital 98vn"=3  
　　已归还投资 Investment returned (?i4P5s[!  
　　利润分配-其他转入 Profit appropriation - other transfer in R?Ch8mW.!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v"<M ~9T)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c<{~j~+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund j{/5i`5m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
iT+t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CX; m8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?!3u?Kd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d^0-|sx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ViUx^e\
  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c2]h.G83  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $F]*B `  
　　期初未分配利润 Retained earnings, beginning of the year n;>
r  
　　资本公积-股本溢价 Capital surplus - share premium
={jj'X9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iEbW[sX[4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KbH|'/w  
　　资本公积-股权投资准备 Capital surplus - investment reserve []?*}o5&>T  
　　资本公积-拨款转入 Capital surplus - subsidiary *=Ma5J.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DW
)X3A(^  
　　资本公积-其他 Capital surplus - others v7f[$s$m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lQ4$d{m`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *g4Uo{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V}JBv$+ko  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7lr;S(C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }}Gki
pp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3w/z$bj  
　　主营业务收入 Sales 2<d'!cm  
　　主营业务成本 Cost of sales l(}l([rdQ  
　　主营业务税金及附加 Sales tax BG6Lky/omz  
　　营业费用 Operating expenses "S>VqvH3  
　　管理费用 General and administrative expenses [I[*?9}$"  
　　财务费用 Financial expenses $MM[`^~  
　　投资收益 Investment income x6vkd%fCj  
　　其他业务收入 Other operating income EEvi_Z932  
　　营业外收入 Non-operating income 51ILR9 Bc_  
　　补贴收入 Subsidy income uI3oPP> $  
　　其他业务支出 Other operating expenses  J@J`)  
　　营业外支出 Non-operating expenses yP34h*0B  
　　所得税 Income tax :\%hv>}|  
　　直接人工成本差异(direct labor variance) hK3Twzte  
　　直接材料成本差异(direct material variance) V3/OKI\o  
　　在产品计价(work-in-process costing) ^GiWU +`  
　　联产品成本计算(joint products costing) nd5.Py$  
　　生产成本汇总程序(accumulation process of procluction cost) 6}*4co  
　　制造费用差异(manufacturing expenses variance) _Ecs{'k  
　　实际成本与估计成本(actual cost and estimated cost) z*o2jz?t4  
　　工资费用分配(salary costs allocation) y4H/CH$%  
　　成本曲线(cost curve) V-"#Kf 9  
　　农业生产成本(agriculture production cost) ghk"XJ|  
　　原始成本和重置成本(original cost and replacement cost) msOE#QL6a  
　　工程施工成本 x@|10GC#:  
　　直接成本与间接成本(direct cost and indirect cost) 8/~@3-9EK  
　　可控成本(controllable cost) %iZ~RTY6 !  
　　制造费用分配(manufacturing expenses allocation) f3<2531/}  
　　理论成本与应用成本(theory cost and practice cost) y
"H(F,(N  
　　辅助生产成本分配(auxiliary production cost allocation) J@rB rKC  
　　期间,费用 Xod/GYG  
　　成本控制程序(procedure of cost control) C k /DV  
　　成本记录(cost entry, cost recorder cost agenda) .4y44: T  
　　成本计算分批法(job costing method) w!}kc n<  
　　成本计算分步法 0Cyus  
　　直接人工成本差异(direct labor variance) B~ j3!?  
　　成本控制方法(cost control method)