[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 F'DO46  
　　股本 Share capital _4VF>#b  
　　已归还投资 Investment returned y|1,h}H^n  
　　利润分配-其他转入 Profit appropriation - other transfer in 5 iUT#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,c#=qb8""  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 445}Yw5;9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund y{ReQn3>y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E`3yf9"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mdW8RsR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K'EGm #I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends tY^MP5*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1-4iy_d  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gf()NfUvRH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7KOM,FWKe  
　　期初未分配利润 Retained earnings, beginning of the year ?r"'JO.w  
　　资本公积-股本溢价 Capital surplus - share premium $bRakF1'S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3>Ts7 wM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation AOhfQ:E 4  
　　资本公积-股权投资准备 Capital surplus - investment reserve JyY-@GF  
　　资本公积-拨款转入 Capital surplus - subsidiary 48JD >=@7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]p/f@j?LU  
　　资本公积-其他 Capital surplus - others r]p 0O(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6\ g-KO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3A'vq2beM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z;GR(;w/  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7jIye8Zi8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund e)kN%JqW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x}t,v
.:  
　　主营业务收入 Sales &L[7jA'[J  
　　主营业务成本 Cost of sales s*<\mwB  
　　主营业务税金及附加 Sales tax [;3` Aw  
　　营业费用 Operating expenses zWYm*c"n\  
　　管理费用 General and administrative expenses <<}t&qE%2%  
　　财务费用 Financial expenses QZ!;` ?(  
　　投资收益 Investment income J0@<6~V6o  
　　其他业务收入 Other operating income D7.|UG?G  
　　营业外收入 Non-operating income E^z\b *  
　　补贴收入 Subsidy income ,;LxFS5\  
　　其他业务支出 Other operating expenses B -XM(Cj  
　　营业外支出 Non-operating expenses
O(U'G|  
　　所得税 Income tax tJ>|t hk  
　　直接人工成本差异(direct labor variance) :r%Hsur(  
　　直接材料成本差异(direct material variance) 7p'L(dq  
　　在产品计价(work-in-process costing) Uf#.b2]  
　　联产品成本计算(joint products costing) 56k89o  
　　生产成本汇总程序(accumulation process of procluction cost) ag Za+a  
　　制造费用差异(manufacturing expenses variance) d7 )&Z:   
　　实际成本与估计成本(actual cost and estimated cost) YY~BNQn6d  
　　工资费用分配(salary costs allocation) (\^| @  
　　成本曲线(cost curve) }TjiYA.  
　　农业生产成本(agriculture production cost) 7#K%Bo2pG  
　　原始成本和重置成本(original cost and replacement cost) 0?hJ!IT;q7  
　　工程施工成本
"iFA&$\  
　　直接成本与间接成本(direct cost and indirect cost) q3a`Y)aVB  
　　可控成本(controllable cost) HAa
 2q=  
　　制造费用分配(manufacturing expenses allocation) |_q:0qo  
　　理论成本与应用成本(theory cost and practice cost) bqjj6bf'o  
　　辅助生产成本分配(auxiliary production cost allocation) ;8z40cD  
　　期间,费用 <xOv0B  
　　成本控制程序(procedure of cost control) thW QU"z4  
　　成本记录(cost entry, cost recorder cost agenda) F/c 7^  
　　成本计算分批法(job costing method) rv>K0= t0  
　　成本计算分步法 2$8#ePyq*  
　　直接人工成本差异(direct labor variance) TEC'
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　　成本控制方法(cost control method)