[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 y _"V=:  
　　股本 Share capital j;
_  
　　已归还投资 Investment returned "%^_.Db>|  
　　利润分配-其他转入 Profit appropriation - other transfer in W5`pQdk  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k@|px#k q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b:Zh|-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]3Ia>i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9]IZ3 fQX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U-1UWq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *|\bS "  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fd<Ouyxqe  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l5H5!$3~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K\U`gTGc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i]k)wr(  
　　期初未分配利润 Retained earnings, beginning of the year 6X h7Bx1  
　　资本公积-股本溢价 Capital surplus - share premium :g63*d+/G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #9]2U ixq[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6&SNFOX{@  
　　资本公积-股权投资准备 Capital surplus - investment reserve /K&9c !]$C  
　　资本公积-拨款转入 Capital surplus - subsidiary [=jZP,b&),  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ii[U%  
　　资本公积-其他 Capital surplus - others @hg[v`~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0/f|Z
H ~!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]i`Q+q[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |U{~t<BF#  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^il$t]X5-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mp$IhJ6#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T=42]h  
　　主营业务收入 Sales 6z U  
　　主营业务成本 Cost of sales A 9BoH[is7  
　　主营业务税金及附加 Sales tax j`.&4.7+  
　　营业费用 Operating expenses V9"R8*@-  
　　管理费用 General and administrative expenses  8
el6z2  
　　财务费用 Financial expenses :3Q:pKg  
　　投资收益 Investment income v%*don  
　　其他业务收入 Other operating income ' abEY  
　　营业外收入 Non-operating income EEZ~Bs}d  
　　补贴收入 Subsidy income e7xv~C>g  
　　其他业务支出 Other operating expenses z3S"1L7  
　　营业外支出 Non-operating expenses C;JW\J~W  
　　所得税 Income tax TM#L.xPMf  
　　直接人工成本差异(direct labor variance) v0)Y,hW  
　　直接材料成本差异(direct material variance) !|4]V}JQ  
　　在产品计价(work-in-process costing) B(s^(__]  
　　联产品成本计算(joint products costing) >^g2Tg:  
　　生产成本汇总程序(accumulation process of procluction cost) Posz|u<x  
　　制造费用差异(manufacturing expenses variance) (VMCVZ  
　　实际成本与估计成本(actual cost and estimated cost) N80ogio_Tk  
　　工资费用分配(salary costs allocation) '62_q8:  
　　成本曲线(cost curve) (N&?
Z]|yr  
　　农业生产成本(agriculture production cost) KM[0aXOtv  
　　原始成本和重置成本(original cost and replacement cost) @uRJl$3  
　　工程施工成本 s;oe Qa}TB  
　　直接成本与间接成本(direct cost and indirect cost) )HE{`yiLL  
　　可控成本(controllable cost) BXdk0  
　　制造费用分配(manufacturing expenses allocation) #b428-  
　　理论成本与应用成本(theory cost and practice cost) LhAW|];  
　　辅助生产成本分配(auxiliary production cost allocation) l59\Lo:  
　　期间,费用 I(R%j]LX&  
　　成本控制程序(procedure of cost control) u5ZyO Z;  
　　成本记录(cost entry, cost recorder cost agenda) LBD],Ba!  
　　成本计算分批法(job costing method) d]sqj\Q57  
　　成本计算分步法 OV;VsF  
　　直接人工成本差异(direct labor variance) "A Bt  
　　成本控制方法(cost control method)