[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 [NAfy~X *  
　　股本 Share capital ) z\#  
　　已归还投资 Investment returned jXLd#6  
　　利润分配-其他转入 Profit appropriation - other transfer in }79O[&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #4./>}G  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3UaW+@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }X?#"JFX?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y*ZA{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wU>Fz*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }Nd1'BVf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G%FZ TA6a  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kmX 9)TMVO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [^s;Ggi9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !Ve0:$  
　　期初未分配利润 Retained earnings, beginning of the year Z|Oq7wzEH  
　　资本公积-股本溢价 Capital surplus - share premium R~T}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D
=mmBo  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y!_{:2H8p  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5!fOc]]Ow  
　　资本公积-拨款转入 Capital surplus - subsidiary ,dR.Sacv  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l cHf\~  
　　资本公积-其他 Capital surplus - others c8YbBdk'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '~Cn+xf4]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ge1. HG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )WbWp4  
　　盈余公积-储备基金 Surplus reserve - reserve fund {0w
2K82  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund eA86~M?<o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ||>4XDV#  
　　主营业务收入 Sales >5#}/G&  
　　主营业务成本 Cost of sales Ht4O5yl"  
　　主营业务税金及附加 Sales tax 2H}y1bkW  
　　营业费用 Operating expenses vQyY %  
　　管理费用 General and administrative expenses Qv5fK  
　　财务费用 Financial expenses v}N\z 2A  
　　投资收益 Investment income @B(oq1i@  
　　其他业务收入 Other operating income l= p_  
　　营业外收入 Non-operating income +^+'.xQ  
　　补贴收入 Subsidy income xi(1H1KN5B  
　　其他业务支出 Other operating expenses P*BRebL:  
　　营业外支出 Non-operating expenses aq N{@|  
　　所得税 Income tax \? )S{  
　　直接人工成本差异(direct labor variance) +T@BOYhgq  
　　直接材料成本差异(direct material variance) 0t%]z!  
　　在产品计价(work-in-process costing) j :B/ FL  
　　联产品成本计算(joint products costing) G@#lf@M
]  
　　生产成本汇总程序(accumulation process of procluction cost) u+r!;-0i  
　　制造费用差异(manufacturing expenses variance) wR@>U.XT@  
　　实际成本与估计成本(actual cost and estimated cost) oG1z PspL  
　　工资费用分配(salary costs allocation) '"E!av>  
　　成本曲线(cost curve) PVp>L*|BZ;  
　　农业生产成本(agriculture production cost) $uDgBZA\  
　　原始成本和重置成本(original cost and replacement cost) X':FFD4h  
　　工程施工成本 k:Y\i]#yP  
　　直接成本与间接成本(direct cost and indirect cost) S xJ&5q  
　　可控成本(controllable cost) '0+~]4&}q  
　　制造费用分配(manufacturing expenses allocation) G9^`cTvv'8  
　　理论成本与应用成本(theory cost and practice cost) (O4oIU  
　　辅助生产成本分配(auxiliary production cost allocation) \/YRhQ  
　　期间,费用 gAWi&  
　　成本控制程序(procedure of cost control) G|f9l?p  
　　成本记录(cost entry, cost recorder cost agenda) 'Og@<~/Xy  
　　成本计算分批法(job costing method) u6Gqg(7hw  
　　成本计算分步法 NOQ^HEi  
　　直接人工成本差异(direct labor variance) 88v8lt;R  
　　成本控制方法(cost control method)