[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 16Qu{K  
　　股本 Share capital TIp\
-  
　　已归还投资 Investment returned lz`\Q6rZ  
　　利润分配-其他转入 Profit appropriation - other transfer in Aa9l-:R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {Vu
=qNx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \*MZ1Q*x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aUMiRm-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :7(fBf5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @lzq`SzM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }!K #  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4M"'B A<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q}_8iDO6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CRo@+p10  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mCnl@  
　　期初未分配利润 Retained earnings, beginning of the year I]HYqI  
　　资本公积-股本溢价 Capital surplus - share premium Ls2,+yo]>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zdrniae ah  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |~76dxU  
　　资本公积-股权投资准备 Capital surplus - investment reserve r`ftflNh(  
　　资本公积-拨款转入 Capital surplus - subsidiary _Q #[IH9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9vi+[3s/=;  
　　资本公积-其他 Capital surplus - others [ (Y@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bSTori5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PdKcDKJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %5L~&W}^"  
　　盈余公积-储备基金 Surplus reserve - reserve fund &4wSX{c/P  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x6aVNH=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )E",)}Nh  
　　主营业务收入 Sales LI-ewea  
　　主营业务成本 Cost of sales h/5V~ :)  
　　主营业务税金及附加 Sales tax V~Guw[RA  
　　营业费用 Operating expenses #F/W_G7v  
　　管理费用 General and administrative expenses r6D3u(kMb  
　　财务费用 Financial expenses yu#m6K  
　　投资收益 Investment income c@lF*"4  
　　其他业务收入 Other operating income UChLWf|'  
　　营业外收入 Non-operating income tv-SX =T  
　　补贴收入 Subsidy income Z{u]qI{l  
　　其他业务支出 Other operating expenses {dh@|BzsbH  
　　营业外支出 Non-operating expenses W<#Kam:8e  
　　所得税 Income tax kJ* N`=  
　　直接人工成本差异(direct labor variance) f/ 3'lPK^  
　　直接材料成本差异(direct material variance) =m|<~t  
　　在产品计价(work-in-process costing) Z%sTj6Th  
　　联产品成本计算(joint products costing) D!,'}G#  
　　生产成本汇总程序(accumulation process of procluction cost) Y;\@ 5TgQ,  
　　制造费用差异(manufacturing expenses variance) >8NUji2I  
　　实际成本与估计成本(actual cost and estimated cost) ;Zf7|i`R3  
　　工资费用分配(salary costs allocation) HII@Ed f?  
　　成本曲线(cost curve) akj#.aYk  
　　农业生产成本(agriculture production cost) )REegFN@  
　　原始成本和重置成本(original cost and replacement cost) f. h3:_r  
　　工程施工成本 Yl 1l$[A
$  
　　直接成本与间接成本(direct cost and indirect cost) 1q ZnyJ  
　　可控成本(controllable cost) 8&hxU@T~  
　　制造费用分配(manufacturing expenses allocation) ZXj*Vu$_4  
　　理论成本与应用成本(theory cost and practice cost) Ga^:y=m  
　　辅助生产成本分配(auxiliary production cost allocation) ,\T`gh  
　　期间,费用 sCf)#6mI  
　　成本控制程序(procedure of cost control) X&Ospl@H  
　　成本记录(cost entry, cost recorder cost agenda) Qp@}v7Due  
　　成本计算分批法(job costing method) ?`:+SncI"b  
　　成本计算分步法 t@2MEo  
　　直接人工成本差异(direct labor variance) A(XX2f!i  
　　成本控制方法(cost control method)