[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  S'\e"w  
　　股本 Share capital Q :.i[  
　　已归还投资 Investment returned F-$!e?,H  
　　利润分配-其他转入 Profit appropriation - other transfer in \KzH5?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cK >^8
T^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S}a]Bt  
　　利润分配-提取储备基金 Profit appropriation - reserve fund plp-[eKcD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 684d&\(s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TMo DN%{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vw4b@v-XQ3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Eh)V
T{vp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bLSc=f&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,@/O\fit)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K8Q3~bMf  
　　期初未分配利润 Retained earnings, beginning of the year t0GJ$])  
　　资本公积-股本溢价 Capital surplus - share premium Oet+$ b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K7([Gc9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ([ -i5  
　　资本公积-股权投资准备 Capital surplus - investment reserve )P>/g*  
　　资本公积-拨款转入 Capital surplus - subsidiary $8xb|S[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jJ-C\ v  
　　资本公积-其他 Capital surplus - others 7BL)FJ]UR]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Wa7wV 9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CJER&"em7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PZ`11#bbm  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q4hY\\Hi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %B( rW?p&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J8i,[,KcE  
　　主营业务收入 Sales  &x[7?Y L  
　　主营业务成本 Cost of sales ":vEWp+g  
　　主营业务税金及附加 Sales tax -- FzRO{D  
　　营业费用 Operating expenses Fi67"*gE  
　　管理费用 General and administrative expenses ;g? |y(xv  
　　财务费用 Financial expenses @"MQ6u G>  
　　投资收益 Investment income RgA"`p7{  
　　其他业务收入 Other operating income 8#VD u(  
　　营业外收入 Non-operating income NPS*
0y/  
　　补贴收入 Subsidy income mLpM8~L  
　　其他业务支出 Other operating expenses KN[;z2i  
　　营业外支出 Non-operating expenses b,YNCb]H  
　　所得税 Income tax ;Xy=;Z.]
i  
　　直接人工成本差异(direct labor variance) vsZ?cd
 
　　直接材料成本差异(direct material variance) ]gg(Z!|iQ  
　　在产品计价(work-in-process costing) vXRY/Zzj1  
　　联产品成本计算(joint products costing) kaXq.  
　　生产成本汇总程序(accumulation process of procluction cost) QF\nf_X  
　　制造费用差异(manufacturing expenses variance) q[C?1Kc.z  
　　实际成本与估计成本(actual cost and estimated cost) ]/H6%"CTa  
　　工资费用分配(salary costs allocation) gK9d `5  
　　成本曲线(cost curve) /1v9U|j  
　　农业生产成本(agriculture production cost) {x.0Yh7  
　　原始成本和重置成本(original cost and replacement cost) W.?/p~  
　　工程施工成本 pm,xGo2  
　　直接成本与间接成本(direct cost and indirect cost) #MlpOk*G  
　　可控成本(controllable cost) y/c3x*l.xL  
　　制造费用分配(manufacturing expenses allocation) ?q9]H5\  
　　理论成本与应用成本(theory cost and practice cost) (nt`8 0  
　　辅助生产成本分配(auxiliary production cost allocation) w$6Z}M1d  
　　期间,费用 flo$[]`.7  
　　成本控制程序(procedure of cost control) m;]wKd"  
　　成本记录(cost entry, cost recorder cost agenda) cO*g4VL"[  
　　成本计算分批法(job costing method) 5N;'CAk  
　　成本计算分步法 a \1QnCy  
　　直接人工成本差异(direct labor variance) ;_)~h$1%=  
　　成本控制方法(cost control method)