[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 A&:~dZ:%w  
　　股本 Share capital LR y&/d  
　　已归还投资 Investment returned 92M_Z1_w[  
　　利润分配-其他转入 Profit appropriation - other transfer in 7 '{wl,u  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CwsC)]{/o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
zX&wfE8T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [wcp2g3Px  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W+#Zmvo  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d*Kg_He-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3'[ g2JR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WR}<^ax  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W"1=K]B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |4F'Zu}g>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P;ovPyoO  
　　期初未分配利润 Retained earnings, beginning of the year Z)G@ahOQ  
　　资本公积-股本溢价 Capital surplus - share premium }Pj;9ivz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "^5%g%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @T~~aQFk  
　　资本公积-股权投资准备 Capital surplus - investment reserve xd^9R<  
　　资本公积-拨款转入 Capital surplus - subsidiary 6Wc.iomx8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |.LE`  
　　资本公积-其他 Capital surplus - others K"VRHIhfg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J;Veza  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]SNcL [U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pxHJX2  
　　盈余公积-储备基金 Surplus reserve - reserve fund n4/Jx*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :xsNn55b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AHn Yfxv_  
　　主营业务收入 Sales %Q|Hvjk=E  
　　主营业务成本 Cost of sales [u7i)fn5?  
　　主营业务税金及附加 Sales tax DQ= /J
r~  
　　营业费用 Operating expenses ?V4bz2#!1O  
　　管理费用 General and administrative expenses Cm#[$T@C  
　　财务费用 Financial expenses >:f&@vwm  
　　投资收益 Investment income (r"2XXR  
　　其他业务收入 Other operating income m]'P3^<{P  
　　营业外收入 Non-operating income nmUMg  
　　补贴收入 Subsidy income %Su,  
　　其他业务支出 Other operating expenses /xkF9  
　　营业外支出 Non-operating expenses IeGVLC
  
　　所得税 Income tax SsQg8d  
　　直接人工成本差异(direct labor variance) zl!Y(o!@  
　　直接材料成本差异(direct material variance) NSQ#\:3:S  
　　在产品计价(work-in-process costing) [,ZHn$\  
　　联产品成本计算(joint products costing) S"Drg m.  
　　生产成本汇总程序(accumulation process of procluction cost) oVeC@[U  
　　制造费用差异(manufacturing expenses variance) 6|]e}I@<2  
　　实际成本与估计成本(actual cost and estimated cost) Ogp@!  
　　工资费用分配(salary costs allocation) 48n7<M;I  
　　成本曲线(cost curve) }vt>}%%  
　　农业生产成本(agriculture production cost) M]A!jWtE  
　　原始成本和重置成本(original cost and replacement cost) >d$Sh`a6  
　　工程施工成本 j~k+d$a  
　　直接成本与间接成本(direct cost and indirect cost) ;7N~d TBQ  
　　可控成本(controllable cost) CG[04y  
　　制造费用分配(manufacturing expenses allocation) %lSjC%Z'd  
　　理论成本与应用成本(theory cost and practice cost) 9M1UkS$`@  
　　辅助生产成本分配(auxiliary production cost allocation) Q ;$NDYV1  
　　期间,费用 0v'!(&m  
　　成本控制程序(procedure of cost control) w*B4>FYg  
　　成本记录(cost entry, cost recorder cost agenda) )cYbE1=u8>  
　　成本计算分批法(job costing method) 5ii:93Hlj  
　　成本计算分步法 YB"=eld  
　　直接人工成本差异(direct labor variance) +X!QH/ 8  
　　成本控制方法(cost control method)