[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 `vc "Q/  
　　股本 Share capital Q,&/V_  
　　已归还投资 Investment returned lN9=TxH1(;  
　　利润分配-其他转入 Profit appropriation - other transfer in XQ4G)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CRbdAqofV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve cUDoN`fSl,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %Th>C2\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SZJ$w-<z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %lg=YGLQB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O@?kT;B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends q5>v'ZSo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8ssJ<
LP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RxMH!^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >Z1q j>  
　　期初未分配利润 Retained earnings, beginning of the year 5=e@d:Sz  
　　资本公积-股本溢价 Capital surplus - share premium p-+K4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6\
61~u~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [frq 'c  
　　资本公积-股权投资准备 Capital surplus - investment reserve TNQP"9[?  
　　资本公积-拨款转入 Capital surplus - subsidiary F#|:`$t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "bDs2E+W  
　　资本公积-其他 Capital surplus - others 6%Be36<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2< hAa9y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >J u]2++lx  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Cuc$3l(%  
　　盈余公积-储备基金 Surplus reserve - reserve fund
vP+@z-O  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .(Qx{ r$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6i0A9SN  
　　主营业务收入 Sales k1VT /u  
　　主营业务成本 Cost of sales j[Uxa  
　　主营业务税金及附加 Sales tax 7}jW
BK  
　　营业费用 Operating expenses !45.puL0
 
　　管理费用 General and administrative expenses r!,}Z=cGe  
　　财务费用 Financial expenses .Vq)zi1<  
　　投资收益 Investment income b,KcB
Q.  
　　其他业务收入 Other operating income xG;-bJu  
　　营业外收入 Non-operating income mqq;H}  
　　补贴收入 Subsidy income h5yzwj:C?  
　　其他业务支出 Other operating expenses %7O?JI[  
　　营业外支出 Non-operating expenses .
" $  
　　所得税 Income tax ':R,53tjl  
　　直接人工成本差异(direct labor variance) JJRK7\~$  
　　直接材料成本差异(direct material variance) xUfbW;;]UU  
　　在产品计价(work-in-process costing) |pa$*/!NT  
　　联产品成本计算(joint products costing)  ["}rk  
　　生产成本汇总程序(accumulation process of procluction cost) lDmtQk-SN  
　　制造费用差异(manufacturing expenses variance) UU8pz{/  
　　实际成本与估计成本(actual cost and estimated cost) ~n}k\s~|4  
　　工资费用分配(salary costs allocation) O0>A+o[1F  
　　成本曲线(cost curve) Hi]cxD*`  
　　农业生产成本(agriculture production cost) t20PP4FWM  
　　原始成本和重置成本(original cost and replacement cost) $H$j-)\D  
　　工程施工成本 /pp1~r.s?>  
　　直接成本与间接成本(direct cost and indirect cost) oq*N_mP0  
　　可控成本(controllable cost) _e9:me5d"$  
　　制造费用分配(manufacturing expenses allocation) qF iLh9=D  
　　理论成本与应用成本(theory cost and practice cost) xooY'El*#  
　　辅助生产成本分配(auxiliary production cost allocation) e$Y[Z{T5  
　　期间,费用 sKyPosnP  
　　成本控制程序(procedure of cost control) {-BRt)L[  
　　成本记录(cost entry, cost recorder cost agenda) CIVnCy z  
　　成本计算分批法(job costing method)  )J?{+3  
　　成本计算分步法 -+t]15  
　　直接人工成本差异(direct labor variance)  X\}Y  
　　成本控制方法(cost control method)