[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 nfMQ3KP  
　　股本 Share capital @rVBL<!o,  
　　已归还投资 Investment returned ul$YV9[\  
　　利润分配-其他转入 Profit appropriation - other transfer in Q!VPk~~(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yegTKoY  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (_ElM >  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +}@HtjM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund If_S_A c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (9J,Qs[;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ' cl&S
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　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8y{<M"v+/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (U |[C*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ryq95<l
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　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a|im DY_-j  
　　期初未分配利润 Retained earnings, beginning of the year oA&V,r  
　　资本公积-股本溢价 Capital surplus - share premium ]S~Z8T-[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ivbuS-f=r  
　　资本公积-接受现金捐赠 Capital surplus - cash donation rE bC_<  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0VB~4NNR  
　　资本公积-拨款转入 Capital surplus - subsidiary p|M 8ww  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,]'?Gd  
　　资本公积-其他 Capital surplus - others :,=no>mMx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]64 mSB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~o+HAc`=v  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cFoDR  
　　盈余公积-储备基金 Surplus reserve - reserve fund
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　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TK;*:K8oe  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment D/Y.' P:j  
　　主营业务收入 Sales Rt<8&.m4  
　　主营业务成本 Cost of sales t,.MtU>K@  
　　主营业务税金及附加 Sales tax n@xDF a  
　　营业费用 Operating expenses N}>XBZy  
　　管理费用 General and administrative expenses DH_Mll>  
　　财务费用 Financial expenses "S43:VH  
　　投资收益 Investment income +?~'K&@  
　　其他业务收入 Other operating income sSi1;9^o  
　　营业外收入 Non-operating income \z<B=RT\  
　　补贴收入 Subsidy income >'@yq  
　　其他业务支出 Other operating expenses Yo c N
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　　营业外支出 Non-operating expenses {@9y%lmrh  
　　所得税 Income tax x(z[S$6Y\  
　　直接人工成本差异(direct labor variance) m[C-/f^u|  
　　直接材料成本差异(direct material variance) Dm6}$v'0  
　　在产品计价(work-in-process costing) V,($I'&/  
　　联产品成本计算(joint products costing) S ;x;FU  
　　生产成本汇总程序(accumulation process of procluction cost) })|+tZ  
　　制造费用差异(manufacturing expenses variance) 4XDR?KUM  
　　实际成本与估计成本(actual cost and estimated cost) o)7gKWjujP  
　　工资费用分配(salary costs allocation) A:EF#2)g  
　　成本曲线(cost curve)
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OBS|  
　　农业生产成本(agriculture production cost) Qt Qku1{  
　　原始成本和重置成本(original cost and replacement cost) tqIz$84G  
　　工程施工成本 AyKaazm]9  
　　直接成本与间接成本(direct cost and indirect cost) Te~"\`omJ3  
　　可控成本(controllable cost) Z^>[{|lIA  
　　制造费用分配(manufacturing expenses allocation)
a8-2:8Su  
　　理论成本与应用成本(theory cost and practice cost) rO/mK$  
　　辅助生产成本分配(auxiliary production cost allocation) lC+p2OG^[  
　　期间,费用 <w}k9 (Ds  
　　成本控制程序(procedure of cost control) AU}P`fT!  
　　成本记录(cost entry, cost recorder cost agenda) glh2CRUj  
　　成本计算分批法(job costing method) S?%V o* Y  
　　成本计算分步法 _`L,}=um'  
　　直接人工成本差异(direct labor variance) uYS?# g  
　　成本控制方法(cost control method)