[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 X]\ \,  
　　股本 Share capital /~x"wo  
　　已归还投资 Investment returned `PY>Hgb  
　　利润分配-其他转入 Profit appropriation - other transfer in >3z5
ww  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6iCr RjY*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \[Z?&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gy&[?m6M=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xg)v0y~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dtpoU&?6s  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .'Y]R3\M+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u_ABt?'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M5xCC!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /yM:|`tT  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R: l&2k@  
　　期初未分配利润 Retained earnings, beginning of the year 'fW6 .0fXa  
　　资本公积-股本溢价 Capital surplus - share premium sQMFpIrr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _YF%V;X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o6V}$wT3J  
　　资本公积-股权投资准备 Capital surplus - investment reserve Iu$K i  
　　资本公积-拨款转入 Capital surplus - subsidiary *Z|y'<s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .A6(D$O k  
　　资本公积-其他 Capital surplus - others mdRU^n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *zr( Zv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dd]/.Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )B[0JrcE  
　　盈余公积-储备基金 Surplus reserve - reserve fund m9/}~Y#k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 33!oS&L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1Tu *79A  
　　主营业务收入 Sales % LJs  
　　主营业务成本 Cost of sales r/SG 4  
　　主营业务税金及附加 Sales tax br|;'i%(  
　　营业费用 Operating expenses hi
Qha5  
　　管理费用 General and administrative expenses j?MAED  
　　财务费用 Financial expenses fFc/ d(  
　　投资收益 Investment income )I3NeKWz  
　　其他业务收入 Other operating income fMOU
$0]$<  
　　营业外收入 Non-operating income |+T1XYG5  
　　补贴收入 Subsidy income tg{H9tU;  
　　其他业务支出 Other operating expenses 6L)%T02C  
　　营业外支出 Non-operating expenses TA{\PKA)  
　　所得税 Income tax je!-J8{  
　　直接人工成本差异(direct labor variance) ^k]XEW{PG  
　　直接材料成本差异(direct material variance) 9=U kV\m)  
　　在产品计价(work-in-process costing) ;UxP Kpl  
　　联产品成本计算(joint products costing) utIX  %0  
　　生产成本汇总程序(accumulation process of procluction cost) SLh(9%S;  
　　制造费用差异(manufacturing expenses variance) #FNcF>3>  
　　实际成本与估计成本(actual cost and estimated cost) y~FV2$  
　　工资费用分配(salary costs allocation) lBaR  
　　成本曲线(cost curve) )a-Du$kd  
　　农业生产成本(agriculture production cost) o93`|yWl  
　　原始成本和重置成本(original cost and replacement cost) 1;{Rhu7* k  
　　工程施工成本 -?0qf,W.  
　　直接成本与间接成本(direct cost and indirect cost) (;q;E\Ejq  
　　可控成本(controllable cost) 5F~'gLH/F-  
　　制造费用分配(manufacturing expenses allocation) vMS |$L  
　　理论成本与应用成本(theory cost and practice cost) <WcR,d  
　　辅助生产成本分配(auxiliary production cost allocation) B&@?*^.  
　　期间,费用 nVi[  
　　成本控制程序(procedure of cost control) R00eisd  
　　成本记录(cost entry, cost recorder cost agenda) l g-X:Z .  
　　成本计算分批法(job costing method) L|,!?cSAT  
　　成本计算分步法 $g sxO!G  
　　直接人工成本差异(direct labor variance) PS[+~>%  
　　成本控制方法(cost control method)