[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 `&c[s%0  
　　股本 Share capital l[[`-f8j  
　　已归还投资 Investment returned %!Eh9C *  
　　利润分配-其他转入 Profit appropriation - other transfer in aMe&4Q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xL_ QTj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g D)M7`4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund i/_rz.
c~3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0o$RvxJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YG0/e#5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ktqFgU#rT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Te}gmt+#%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $=\=80u/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0cB]:*W  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =t_+ajY%  
　　期初未分配利润 Retained earnings, beginning of the year }\<=B%{  
　　资本公积-股本溢价 Capital surplus - share premium 19GF%+L ,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hb*Y-$Zp  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c$[2tZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?qs
LR  
　　资本公积-拨款转入 Capital surplus - subsidiary I
_f%%N%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N: 3=G`Ws  
　　资本公积-其他 Capital surplus - others [F*yh9%\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aK6dy\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dl=)\mSFjF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -n"f>c_{>  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]~ N.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund prS%lg>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AoGpM,W]5  
　　主营业务收入 Sales XO?WxL9k]  
　　主营业务成本 Cost of sales SPb` Q"  
　　主营业务税金及附加 Sales tax PYi<iSr  
　　营业费用 Operating expenses >yn?@ve@  
　　管理费用 General and administrative expenses :1f,%Z$,q  
　　财务费用 Financial expenses Yl a
u  
　　投资收益 Investment income X n0HJ^
"_  
　　其他业务收入 Other operating income  Yf[Cmn  
　　营业外收入 Non-operating income A ,0}bFK  
　　补贴收入 Subsidy income ).,twf58  
　　其他业务支出 Other operating expenses !8|r$mN8  
　　营业外支出 Non-operating expenses $Xo_8SX,  
　　所得税 Income tax nl2Lqu1  
　　直接人工成本差异(direct labor variance) !Usmm8!K  
　　直接材料成本差异(direct material variance) BIMX2.S1o  
　　在产品计价(work-in-process costing) iDDq<a.A  
　　联产品成本计算(joint products costing) V+sZ;
$  
　　生产成本汇总程序(accumulation process of procluction cost) ;/Y#ph[  
　　制造费用差异(manufacturing expenses variance) $U ._4  
　　实际成本与估计成本(actual cost and estimated cost) E5S(1Z}]p{  
　　工资费用分配(salary costs allocation) .DwiIr'  
　　成本曲线(cost curve) L
8.A|  
　　农业生产成本(agriculture production cost) _0naqa!JyH  
　　原始成本和重置成本(original cost and replacement cost) ? -&k?I  
　　工程施工成本 ysp,:)-%G@  
　　直接成本与间接成本(direct cost and indirect cost) h] )&mFiE"  
　　可控成本(controllable cost) R+0
fs$su  
　　制造费用分配(manufacturing expenses allocation) M3KK^YRN  
　　理论成本与应用成本(theory cost and practice cost) x^[0UA]S9  
　　辅助生产成本分配(auxiliary production cost allocation) zuMz6#aCC8  
　　期间,费用 ]Y?ZUSCJ  
　　成本控制程序(procedure of cost control) \0}bOHqEH  
　　成本记录(cost entry, cost recorder cost agenda) ~,F]~|U7l  
　　成本计算分批法(job costing method) kQ\l7xd  
　　成本计算分步法 ZiKO|U@/  
　　直接人工成本差异(direct labor variance)  _G4U  
　　成本控制方法(cost control method)