[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 fQQj2>3w  
　　股本 Share capital ghU~H4[xD  
　　已归还投资 Investment returned r:3h2J[_  
　　利润分配-其他转入 Profit appropriation - other transfer in uo9FLm  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  Z2a~1BL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vB<9M-sa0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xB`j* %  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <c3Te$.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7K5 tBUNQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `:.a5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #?"^:,Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
%-fQ [@5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zt;aB>jz#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *47HN7  
　　期初未分配利润 Retained earnings, beginning of the year d0V*[{  
　　资本公积-股本溢价 Capital surplus - share premium +?)R
}\\  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'D'H)J  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H7FOf[3'  
　　资本公积-股权投资准备 Capital surplus - investment reserve fU<_bg  
　　资本公积-拨款转入 Capital surplus - subsidiary G4rd<V0[D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #$X _,+<HZ  
　　资本公积-其他 Capital surplus - others :'2h0 5R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HSR,moI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i0nu5kD+d  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @.)WS\Cv#E  
　　盈余公积-储备基金 Surplus reserve - reserve fund p(>D5uN_}5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s+t[{i4|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
DGbEQiX$\  
　　主营业务收入 Sales ZiW&*nN?M  
　　主营业务成本 Cost of sales n|fKwWB\  
　　主营业务税金及附加 Sales tax m$bYx~K  
　　营业费用 Operating expenses .WLwAL  
　　管理费用 General and administrative expenses }_=h]|6t  
　　财务费用 Financial expenses @>*r2=#14  
　　投资收益 Investment income f cnv[B..{  
　　其他业务收入 Other operating income GC`/\~TM  
　　营业外收入 Non-operating income 6<fcG  
　　补贴收入 Subsidy income }Gva=N:  
　　其他业务支出 Other operating expenses oT0:Ny  
　　营业外支出 Non-operating expenses Q[Gs%/>  
　　所得税 Income tax _Un*x5u2O  
　　直接人工成本差异(direct labor variance) GXi)3I%  
　　直接材料成本差异(direct material variance) {ub'   
　　在产品计价(work-in-process costing) ^EJ]LNk}  
　　联产品成本计算(joint products costing) :28[k~.bo  
　　生产成本汇总程序(accumulation process of procluction cost) Lb#PiTJI  
　　制造费用差异(manufacturing expenses variance) B[~Q0lP ih  
　　实际成本与估计成本(actual cost and estimated cost) !t[;~`d9  
　　工资费用分配(salary costs allocation) ;o158H$gz;  
　　成本曲线(cost curve) T_[5 ZYy  
　　农业生产成本(agriculture production cost) JFdMYb  
　　原始成本和重置成本(original cost and replacement cost) 
Q!5W x  
　　工程施工成本 [9d\WPLC  
　　直接成本与间接成本(direct cost and indirect cost) RdB,;Um9f  
　　可控成本(controllable cost) t>P[Yld"  
　　制造费用分配(manufacturing expenses allocation) w oa|h"T  
　　理论成本与应用成本(theory cost and practice cost) G\R6=K:f7  
　　辅助生产成本分配(auxiliary production cost allocation) .qLXjU
  
　　期间,费用 A p~6Vu  
　　成本控制程序(procedure of cost control) LJA uTg  
　　成本记录(cost entry, cost recorder cost agenda) BCO (,k  
　　成本计算分批法(job costing method) W=y9mW|p/  
　　成本计算分步法 1,Jy+1G0w  
　　直接人工成本差异(direct labor variance) =zR9^k  
　　成本控制方法(cost control method)