[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 $ GF]/;\m  
　　股本 Share capital rlznwfr7+  
　　已归还投资 Investment returned '5H4z7)  
　　利润分配-其他转入 Profit appropriation - other transfer in msk/p>{O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (%<'A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FEm=w2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^lO76Dz~a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ygkv7>?,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]7qiUdxt:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _|,{ ^m|d  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ttv9"z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Nw]
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　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,-rB=|w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w}<^l  
　　期初未分配利润 Retained earnings, beginning of the year t<b3K-  
　　资本公积-股本溢价 Capital surplus - share premium RazBc.o<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YL^Z4: p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _ 6:ww/  
　　资本公积-股权投资准备 Capital surplus - investment reserve [!?wyv3  
　　资本公积-拨款转入 Capital surplus - subsidiary Gq]d:-7l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ; Zq/eiB  
　　资本公积-其他 Capital surplus - others ^,7=X8Su  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6[==BbZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +8^_D?*\n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vg^M
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　　盈余公积-储备基金 Surplus reserve - reserve fund k:P$LzIB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ndOfbu;mf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cgyo_ k  
　　主营业务收入 Sales vR]mSX3 )?  
　　主营业务成本 Cost of sales AMk~dzNt  
　　主营业务税金及附加 Sales tax eF1.VLI  
　　营业费用 Operating expenses JE)J<9gf  
　　管理费用 General and administrative expenses 'TX M{RGw  
　　财务费用 Financial expenses YsAF{  
　　投资收益 Investment income H`D f  
　　其他业务收入 Other operating income +"L$ed(=nJ  
　　营业外收入 Non-operating income R`Qpd3  
　　补贴收入 Subsidy income R$xY8+}V  
　　其他业务支出 Other operating expenses ){tPP$-i=  
　　营业外支出 Non-operating expenses .Z5[_'T
  
　　所得税 Income tax /J;]u3e|  
　　直接人工成本差异(direct labor variance) :QKb#4/8;  
　　直接材料成本差异(direct material variance) l10-XU02  
　　在产品计价(work-in-process costing) NW De-<fQ  
　　联产品成本计算(joint products costing) $,P\)</VR  
　　生产成本汇总程序(accumulation process of procluction cost) d;g-3Pf  
　　制造费用差异(manufacturing expenses variance) :r39wFi   
　　实际成本与估计成本(actual cost and estimated cost) r{V.jZ%p'Z  
　　工资费用分配(salary costs allocation) U
_*3>Q
 
　　成本曲线(cost curve) <|V'p im  
　　农业生产成本(agriculture production cost) "%kGRHq  
　　原始成本和重置成本(original cost and replacement cost) 5&qY3@I7l  
　　工程施工成本 qC.i6IL  
　　直接成本与间接成本(direct cost and indirect cost) yjeL9:jH[  
　　可控成本(controllable cost) M c@GH  
　　制造费用分配(manufacturing expenses allocation)  h,hL?imD  
　　理论成本与应用成本(theory cost and practice cost) ` @>ZGL:  
　　辅助生产成本分配(auxiliary production cost allocation) 08io<c,L  
　　期间,费用 ZvyjM
Lf  
　　成本控制程序(procedure of cost control) %1Jd^[W  
　　成本记录(cost entry, cost recorder cost agenda) x-4J/tm  
　　成本计算分批法(job costing method) 1 mHk =J~  
　　成本计算分步法 5U;nhDmM  
　　直接人工成本差异(direct labor variance) +_-Y`O!Q  
　　成本控制方法(cost control method)