[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 `krVfE;_ O  
　　股本 Share capital &Fjyi"8(r  
　　已归还投资 Investment returned a5d_= :S;  
　　利润分配-其他转入 Profit appropriation - other transfer in :<0lCj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kGakdLl  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qv;b$by3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PlgpH'z4$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J~ +p7S  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f.E{s*z >  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !1]jk(Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 322-'S3<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hewc5vrL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]gF=I5jn]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -~H "zu`  
　　期初未分配利润 Retained earnings, beginning of the year /+. m.TF  
　　资本公积-股本溢价 Capital surplus - share premium ^EW6}oj[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gc5mR9pV   
　　资本公积-接受现金捐赠 Capital surplus - cash donation z8)&ekG  
　　资本公积-股权投资准备 Capital surplus - investment reserve V%C'@m(/SZ  
　　资本公积-拨款转入 Capital surplus - subsidiary LcNI$g;}Yf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation EQM[!g^a  
　　资本公积-其他 Capital surplus - others D`.\c#;cN  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3Q)"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ra_TN;(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I?%#`Rvu  
　　盈余公积-储备基金 Surplus reserve - reserve fund U^DR'X=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LfCgvq6/pO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :6m"}8*q8  
　　主营业务收入 Sales h=n\c6 Q  
　　主营业务成本 Cost of sales 3hzz*9/n  
　　主营业务税金及附加 Sales tax Eq=JmO'gHs  
　　营业费用 Operating expenses o"A? Aq  
　　管理费用 General and administrative expenses ou]jm=4[
 
　　财务费用 Financial expenses r?pFc3~N  
　　投资收益 Investment income r/0AM}[!*j  
　　其他业务收入 Other operating income  x8wsx F  
　　营业外收入 Non-operating income ]~ S zb  
　　补贴收入 Subsidy income 1Vz3N/AP%?  
　　其他业务支出 Other operating expenses kK0zb{  
　　营业外支出 Non-operating expenses ,ZO?D|M1  
　　所得税 Income tax *xKy^f  
　　直接人工成本差异(direct labor variance) E5*pD*#  
　　直接材料成本差异(direct material variance) ltkA7dUbu  
　　在产品计价(work-in-process costing) ~4] J'E >  
　　联产品成本计算(joint products costing) R4zOiBi'B  
　　生产成本汇总程序(accumulation process of procluction cost) OF;"%IW~}  
　　制造费用差异(manufacturing expenses variance) PfhKomt"  
　　实际成本与估计成本(actual cost and estimated cost) &b-&0rTqz  
　　工资费用分配(salary costs allocation) Y 7?q`  
　　成本曲线(cost curve) }We-sZ/w7r  
　　农业生产成本(agriculture production cost) 4CS$%Cu\?w  
　　原始成本和重置成本(original cost and replacement cost) gzlRK^5  
　　工程施工成本 whGtVx|zR
 
　　直接成本与间接成本(direct cost and indirect cost) a\ B?J  
　　可控成本(controllable cost) 3q6FV7Fv&b  
　　制造费用分配(manufacturing expenses allocation) <u?\%iJ"  
　　理论成本与应用成本(theory cost and practice cost) i.FdZN{  
　　辅助生产成本分配(auxiliary production cost allocation) )<e,-XujY  
　　期间,费用 yD0DPtti  
　　成本控制程序(procedure of cost control) [8 23w.{]#  
　　成本记录(cost entry, cost recorder cost agenda) :01B)~^  
　　成本计算分批法(job costing method) 5F]2.<i  
　　成本计算分步法 Mi}k>5VT  
　　直接人工成本差异(direct labor variance) zW[HGI6w  
　　成本控制方法(cost control method)