[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 ]W!0$'
o  
　　股本 Share capital
>=>2m2z=  
　　已归还投资 Investment returned ?V=ZIGj  
　　利润分配-其他转入 Profit appropriation - other transfer in w9imKVry  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xo&_bMO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b%`1cV  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q;CiV  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]6`%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WH}y"W  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T -2t.Xs  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jr."I+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /6* 42[r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AT3Mlz~7#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }0z)5c  
　　期初未分配利润 Retained earnings, beginning of the year )akoa,#%6c  
　　资本公积-股本溢价 Capital surplus - share premium bE..P&"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fxz "DZY6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation f}e`X
A?  
　　资本公积-股权投资准备 Capital surplus - investment reserve n\53wh@+  
　　资本公积-拨款转入 Capital surplus - subsidiary o.!Dq7R  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KpGhQdR#  
　　资本公积-其他 Capital surplus - others CC
x&7f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CTa57R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u6agoK|^9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Otuf]B^s  
　　盈余公积-储备基金 Surplus reserve - reserve fund >bW#Zs,6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oPM96 (  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T 5h  H  
　　主营业务收入 Sales R 9\*#c  
　　主营业务成本 Cost of sales Yq KCeg  
　　主营业务税金及附加 Sales tax 5;EvNu  
　　营业费用 Operating expenses L4HI0Mx  
　　管理费用 General and administrative expenses ZE}}W_  
　　财务费用 Financial expenses ~>|ziHx  
　　投资收益 Investment income Rm( "=(  
　　其他业务收入 Other operating income vs4>T^8e  
　　营业外收入 Non-operating income e"<OELA  
　　补贴收入 Subsidy income  ,J@  
　　其他业务支出 Other operating expenses L8B!u9%  
　　营业外支出 Non-operating expenses 0(HU}I  
　　所得税 Income tax (<9u-HF#  
　　直接人工成本差异(direct labor variance) ms]sD3z/W+  
　　直接材料成本差异(direct material variance) y6a3tG  
　　在产品计价(work-in-process costing) 0H:X3y+  
　　联产品成本计算(joint products costing) hgq;`_;1,  
　　生产成本汇总程序(accumulation process of procluction cost) ZECfR>`x  
　　制造费用差异(manufacturing expenses variance) Z T %5T}i  
　　实际成本与估计成本(actual cost and estimated cost) M= (u]%\  
　　工资费用分配(salary costs allocation) PW0LG^xp`  
　　成本曲线(cost curve) WyiQoN'q  
　　农业生产成本(agriculture production cost) AwR=]W;j  
　　原始成本和重置成本(original cost and replacement cost) mf r|:i  
　　工程施工成本 guR/\z$D@C  
　　直接成本与间接成本(direct cost and indirect cost) 75lA%| *X  
　　可控成本(controllable cost) Bzf^ivT3L  
　　制造费用分配(manufacturing expenses allocation) $&c*'3  
　　理论成本与应用成本(theory cost and practice cost) ^2rN>k,?  
　　辅助生产成本分配(auxiliary production cost allocation) J&_n9$  
　　期间,费用 Pq$n5fZC!  
　　成本控制程序(procedure of cost control) ~n_HP_Kf?  
　　成本记录(cost entry, cost recorder cost agenda) 8s@3hXD&
 
　　成本计算分批法(job costing method) PKz':_|  
　　成本计算分步法 At;LO9T3z  
　　直接人工成本差异(direct labor variance) :A;RH  
　　成本控制方法(cost control method)