[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 ,:`6x[ +  
　　股本 Share capital T?Y\~.+99  
　　已归还投资 Investment returned k@L~h{`Mc\  
　　利润分配-其他转入 Profit appropriation - other transfer in z+ *Z<c5d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,<1*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0U>Q<I}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund K>[H@|k\k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L3AwL)I   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .N=
hA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K(gj6SrjV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i7 rq;t<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W(aRO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^NDX4d;  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares akQH+j  
　　期初未分配利润 Retained earnings, beginning of the year hptuTBD  
　　资本公积-股本溢价 Capital surplus - share premium !)O$Q}'\  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9HX+sB M  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T Rw6$CR  
　　资本公积-股权投资准备 Capital surplus - investment reserve  qR qy  
　　资本公积-拨款转入 Capital surplus - subsidiary spJ(1F{|V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ??Zmj:8E'  
　　资本公积-其他 Capital surplus - others O@iW?9C+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~8*oGG~s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "NU".q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D,\=zX;  
　　盈余公积-储备基金 Surplus reserve - reserve fund :,m)D775S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G+uiZ(p>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 91H0mP>ki  
　　主营业务收入 Sales  2JP?6N  
　　主营业务成本 Cost of sales d8HB2c5y0i  
　　主营业务税金及附加 Sales tax P0xL
x  
　　营业费用 Operating expenses ~7pjk  
　　管理费用 General and administrative expenses "ILWIzf.]  
　　财务费用 Financial expenses FRFAWK<  
　　投资收益 Investment income |L;psK  
　　其他业务收入 Other operating income (:QQ7xc{}  
　　营业外收入 Non-operating income J\3} il N  
　　补贴收入 Subsidy income N;'HR)  
　　其他业务支出 Other operating expenses wkD:i2E7  
　　营业外支出 Non-operating expenses |A0$XU{  
　　所得税 Income tax xXZKj  
　　直接人工成本差异(direct labor variance) Da[C'm=  
　　直接材料成本差异(direct material variance) P]"deB|  
　　在产品计价(work-in-process costing) ~lqGnNhh7  
　　联产品成本计算(joint products costing) R*Z]  
　　生产成本汇总程序(accumulation process of procluction cost) m> (h_j  
　　制造费用差异(manufacturing expenses variance) e({fY.)SGo  
　　实际成本与估计成本(actual cost and estimated cost) 9T2A)a]0  
　　工资费用分配(salary costs allocation) xn@0pL3B~  
　　成本曲线(cost curve) Cc)P5\jh  
　　农业生产成本(agriculture production cost) br Z,s  
　　原始成本和重置成本(original cost and replacement cost) `8;,&<U'`  
　　工程施工成本 1?|6odc  
　　直接成本与间接成本(direct cost and indirect cost) T:dm0iau  
　　可控成本(controllable cost) =`~Z@IbdI  
　　制造费用分配(manufacturing expenses allocation) eJw
="  
　　理论成本与应用成本(theory cost and practice cost) k%}89glm  
　　辅助生产成本分配(auxiliary production cost allocation) 2BDan^:-Av  
　　期间,费用 k0_$M{@Y  
　　成本控制程序(procedure of cost control) U}w+`ZLN  
　　成本记录(cost entry, cost recorder cost agenda) W[E3P,XS  
　　成本计算分批法(job costing method) ceZ8}Sh  
　　成本计算分步法 >:E*7
 
　　直接人工成本差异(direct labor variance) t*d >eK`:N  
　　成本控制方法(cost control method)