[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 TmP8q  
　　股本 Share capital lX;mhJj!  
　　已归还投资 Investment returned gGbI3^r#  
　　利润分配-其他转入 Profit appropriation - other transfer in uWc:jP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xs1bxJ_R  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YmDn+VIg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qx%jAs+~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]P3[.$z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P|}\/}{`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I'A:J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m5gI~1(9
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mw+j|{[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1uM/2sX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l%PnB )F  
　　期初未分配利润 Retained earnings, beginning of the year P(_(w 9  
　　资本公积-股本溢价 Capital surplus - share premium -Enbcz(B  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (#u{ U=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~CFMIQ et  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1n3$V:00  
　　资本公积-拨款转入 Capital surplus - subsidiary sp{j!NSL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ptR  
　　资本公积-其他 Capital surplus - others iS-K ~qa  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )% #?3X^sI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;&mxqY8`'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;,`]O!G:P  
　　盈余公积-储备基金 Surplus reserve - reserve fund I9/KM4&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^pw7o6}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &;U|7l~vl  
　　主营业务收入 Sales <9N4"d!A  
　　主营业务成本 Cost of sales ;Jo*|pju  
　　主营业务税金及附加 Sales tax R0IF'  
　　营业费用 Operating expenses Rp4FXR jC  
　　管理费用 General and administrative expenses G5umeqYC  
　　财务费用 Financial expenses #M:B3C!ouY  
　　投资收益 Investment income RAOKZ~`  
　　其他业务收入 Other operating income Sj1r s#@1  
　　营业外收入 Non-operating income I}%mfojC  
　　补贴收入 Subsidy income .+uVgSN  
　　其他业务支出 Other operating expenses Nh:4ys!P  
　　营业外支出 Non-operating expenses i-"<[*ePd  
　　所得税 Income tax hU+#S(t>b  
　　直接人工成本差异(direct labor variance) 24O d]f  
　　直接材料成本差异(direct material variance) ?\d5;%YSr  
　　在产品计价(work-in-process costing) @?M;'xMbB  
　　联产品成本计算(joint products costing) =W|vOfy  
　　生产成本汇总程序(accumulation process of procluction cost) NY 
wGK|  
　　制造费用差异(manufacturing expenses variance) *vD/(&pQ1:  
　　实际成本与估计成本(actual cost and estimated cost) 2<m Q,,j  
　　工资费用分配(salary costs allocation) Ej5^Y ?-6  
　　成本曲线(cost curve) 8E-Ip>{>  
　　农业生产成本(agriculture production cost) 4K'|DO|dH  
　　原始成本和重置成本(original cost and replacement cost) _KxX&THaj  
　　工程施工成本 {[lx!QF 8&  
　　直接成本与间接成本(direct cost and indirect cost) `W="g6(  
　　可控成本(controllable cost) l3\9S#3-^  
　　制造费用分配(manufacturing expenses allocation) Ks51:M  
　　理论成本与应用成本(theory cost and practice cost) BArJ"t*/z  
　　辅助生产成本分配(auxiliary production cost allocation) <L%HG  
　　期间,费用 P;>!wU~ *  
　　成本控制程序(procedure of cost control) 8z0Hx  
　　成本记录(cost entry, cost recorder cost agenda) Y`q!V=  
　　成本计算分批法(job costing method) )2toL5Q  
　　成本计算分步法 W n6,U=$3  
　　直接人工成本差异(direct labor variance) wvX"D0eVn  
　　成本控制方法(cost control method)