[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 :;QLoZh^  
　　股本 Share capital St<\qC  
　　已归还投资 Investment returned q9^r2OO  
　　利润分配-其他转入 Profit appropriation - other transfer in 3kg+*]tLx  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1|CO>)*D  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >EjBknl  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 59u7q (  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~8K~@e$./  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Tolz H!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j^M@0o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o? =u#=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve anYZ"GR+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M Cz3RZK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FMiY
Z1^r  
　　期初未分配利润 Retained earnings, beginning of the year WJWhx4Hk  
　　资本公积-股本溢价 Capital surplus - share premium +H_Z!T.@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~ nIZg5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N]~q@x;<)3  
　　资本公积-股权投资准备 Capital surplus - investment reserve xhv)rhu@  
　　资本公积-拨款转入 Capital surplus - subsidiary h#>67gJV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1Low[i  
　　资本公积-其他 Capital surplus - others APya&TG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yL1\V7GI{[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ghz)=3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dc*#?G6^  
　　盈余公积-储备基金 Surplus reserve - reserve fund =`")\?z}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .KV?;{~q@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +%^D)   
　　主营业务收入 Sales ~W4<M
:R  
　　主营业务成本 Cost of sales R?k1)n   
　　主营业务税金及附加 Sales tax aj:+"X-;  
　　营业费用 Operating expenses V.}U p+WL  
　　管理费用 General and administrative expenses _]NM@'e  
　　财务费用 Financial expenses hH~Z hB  
　　投资收益 Investment income |<S9nZg%p  
　　其他业务收入 Other operating income LQ._?35r  
　　营业外收入 Non-operating income g.'4uqU  
　　补贴收入 Subsidy income 3
e "G.0vJ  
　　其他业务支出 Other operating expenses 59LIK&w  
　　营业外支出 Non-operating expenses yl*S|= 8;k  
　　所得税 Income tax #"jWPe,d  
　　直接人工成本差异(direct labor variance) 7~ 2X/  
　　直接材料成本差异(direct material variance) {=kA8U  
　　在产品计价(work-in-process costing) ;tj_vmZ@R  
　　联产品成本计算(joint products costing) >2$M~to"1  
　　生产成本汇总程序(accumulation process of procluction cost) 9r!%PjNvE  
　　制造费用差异(manufacturing expenses variance) nt7ui*k  
　　实际成本与估计成本(actual cost and estimated cost) ?mMd6U&J  
　　工资费用分配(salary costs allocation) !#3R<bW`R8  
　　成本曲线(cost curve) '#XP:nqFkK  
　　农业生产成本(agriculture production cost) |tmD`ndO  
　　原始成本和重置成本(original cost and replacement cost) WZZD  
　　工程施工成本 ='f>p+*c%  
　　直接成本与间接成本(direct cost and indirect cost) rv^j&
X+EH  
　　可控成本(controllable cost) +IU]=qS  
　　制造费用分配(manufacturing expenses allocation) r$+9grm<  
　　理论成本与应用成本(theory cost and practice cost) YEGXhn5E  
　　辅助生产成本分配(auxiliary production cost allocation) V9+7A  
　　期间,费用 y8sI @y6  
　　成本控制程序(procedure of cost control) 3Vhm$y%Td  
　　成本记录(cost entry, cost recorder cost agenda) $0WAhq  
　　成本计算分批法(job costing method) 9yQ[*  
　　成本计算分步法 UJQ!~g.y]  
　　直接人工成本差异(direct labor variance) j1g^Q$B>m  
　　成本控制方法(cost control method)