[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 z>}H[0[#  
　　股本 Share capital SI\ O>a9{  
　　已归还投资 Investment returned m#|;?z  
　　利润分配-其他转入 Profit appropriation - other transfer in b v5BV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Klrd|;C  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (J}tCqP  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '3Ro`p{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pV[SY6/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hX4V}kj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `8M{13fv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends J@$KF GUs  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  r"YOA@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p.)IdbC`B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rJtpTV@.  
　　期初未分配利润 Retained earnings, beginning of the year \8Y62  
　　资本公积-股本溢价 Capital surplus - share premium h\-3Y U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7G':h0i8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v-(dh5e` H  
　　资本公积-股权投资准备 Capital surplus - investment reserve Dqu?mg;L  
　　资本公积-拨款转入 Capital surplus - subsidiary tK7v&[cI  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *E.uqu>I  
　　资本公积-其他 Capital surplus - others Xnc?o
T+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gUGMoXSTI|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4m1@lnjp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;
r?s7b/>  
　　盈余公积-储备基金 Surplus reserve - reserve fund ++\s0A(e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *{x8@|K8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e5 N$+P"
 
　　主营业务收入 Sales 9w!PA-) L  
　　主营业务成本 Cost of sales s'B$/qCkR  
　　主营业务税金及附加 Sales tax \$ +#7( K  
　　营业费用 Operating expenses .VXadgM  
　　管理费用 General and administrative expenses ^i[b o3  
　　财务费用 Financial expenses ,,8'29yEq  
　　投资收益 Investment income =j^ >sg]  
　　其他业务收入 Other operating income jI/#NCKE  
　　营业外收入 Non-operating income C[R|@9NI  
　　补贴收入 Subsidy income %t*KP=@  
　　其他业务支出 Other operating expenses -J":'xCP!  
　　营业外支出 Non-operating expenses thLx!t  
　　所得税 Income tax >1BDt:G36  
　　直接人工成本差异(direct labor variance) lK Ry4 ~O  
　　直接材料成本差异(direct material variance) A=96N@m6  
　　在产品计价(work-in-process costing) q"0_Px9P  
　　联产品成本计算(joint products costing) 6DVHJ+WTV  
　　生产成本汇总程序(accumulation process of procluction cost) x~?|bnM#3  
　　制造费用差异(manufacturing expenses variance) *E|#g  
　　实际成本与估计成本(actual cost and estimated cost) ak_n  
　　工资费用分配(salary costs allocation) sW]>#e  
　　成本曲线(cost curve) eNDc220b  
　　农业生产成本(agriculture production cost) ^V0I!&7lx  
　　原始成本和重置成本(original cost and replacement cost) E3V_qT8  
　　工程施工成本 =xjtPmZ5X  
　　直接成本与间接成本(direct cost and indirect cost) +!/pzoWpE  
　　可控成本(controllable cost) s:xt4<  
　　制造费用分配(manufacturing expenses allocation) L_5o7~`0  
　　理论成本与应用成本(theory cost and practice cost)  *4y0Hq  
　　辅助生产成本分配(auxiliary production cost allocation) o*5b]XWw  
　　期间,费用 >@tJ7mM  
　　成本控制程序(procedure of cost control) 6 m%/3>q  
　　成本记录(cost entry, cost recorder cost agenda) 1VA%xOURh  
　　成本计算分批法(job costing method)
+2#pP  
　　成本计算分步法 /_Fi4wZ  
　　直接人工成本差异(direct labor variance) .R^q$U~v3  
　　成本控制方法(cost control method)