[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 3>M&D20Z  
　　股本 Share capital >/$Fh:R-  
　　已归还投资 Investment returned O`1!  
　　利润分配-其他转入 Profit appropriation - other transfer in ,MPB/j^o5!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  (.Y/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |OO in]5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5*%#o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y] oaO+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6?tlU>A2s  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -_OS%ARa  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8)*2@-Rp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fh|#u:n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zw<p74DH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CK+d!Eg  
　　期初未分配利润 Retained earnings, beginning of the year {=2DqkTD  
　　资本公积-股本溢价 Capital surplus - share premium h"mi"H^o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zdl%iop3
e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation IA zZ1#/3  
　　资本公积-股权投资准备 Capital surplus - investment reserve `$LWmm#  
　　资本公积-拨款转入 Capital surplus - subsidiary !`JHH&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AI vXb\wL  
　　资本公积-其他 Capital surplus - others /'2O.d0}.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LWoG4s?w  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R:-JkV>e:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *.- .iY.a]  
　　盈余公积-储备基金 Surplus reserve - reserve fund $3T_.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^$>XW\yCs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `?g`bN`Vn  
　　主营业务收入 Sales OI1ud/>h  
　　主营业务成本 Cost of sales %=we`&  
　　主营业务税金及附加 Sales tax Di_2Plo)4  
　　营业费用 Operating expenses mbRqJT>@  
　　管理费用 General and administrative expenses n]_[NR) i  
　　财务费用 Financial expenses d6{Gt"  
　　投资收益 Investment income $0oO &)*  
　　其他业务收入 Other operating income 8(g:HR*;  
　　营业外收入 Non-operating income d,vNem-Z*L  
　　补贴收入 Subsidy income V"o7jsFH6n  
　　其他业务支出 Other operating expenses mP
38T{  
　　营业外支出 Non-operating expenses jxaD&4Fs8  
　　所得税 Income tax i@5[FC  
　　直接人工成本差异(direct labor variance) `O?TUQGR  
　　直接材料成本差异(direct material variance) N/
$`:8"  
　　在产品计价(work-in-process costing) 1 2++RkL#  
　　联产品成本计算(joint products costing) sbkQ71T:  
　　生产成本汇总程序(accumulation process of procluction cost) `i) 2 nNJ"  
　　制造费用差异(manufacturing expenses variance) m"\:o  
　　实际成本与估计成本(actual cost and estimated cost) 1axQ)},o@p  
　　工资费用分配(salary costs allocation) ,B(7\  
　　成本曲线(cost curve) @RFs/'  
　　农业生产成本(agriculture production cost) 9j]sD/L5q  
　　原始成本和重置成本(original cost and replacement cost) f %lD08Sl  
　　工程施工成本 1(zsOeX  
　　直接成本与间接成本(direct cost and indirect cost) .#u_#=g?  
　　可控成本(controllable cost) hv6@Jr3  
　　制造费用分配(manufacturing expenses allocation) =
(a1+.O  
　　理论成本与应用成本(theory cost and practice cost) ,mS/h~-5n  
　　辅助生产成本分配(auxiliary production cost allocation) l.\r
e"Q  
　　期间,费用 (BxJryXm  
　　成本控制程序(procedure of cost control) aSuM2  
　　成本记录(cost entry, cost recorder cost agenda) b*;"q9u5  
　　成本计算分批法(job costing method) \;-fi.Hrf$  
　　成本计算分步法 %<?0apO  
　　直接人工成本差异(direct labor variance) )k&a}u5y  
　　成本控制方法(cost control method)