[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 su60j^e*  
　　股本 Share capital t1#f*G5  
　　已归还投资 Investment returned C3<_0eI  
　　利润分配-其他转入 Profit appropriation - other transfer in 5}]gL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W"~"R  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z`J-J*R>d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4/x.qoj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !*wd d8
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]'#^ ~.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |f}`uF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends > JTf 0/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s,laJf  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T
z(Dhb,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i&}LuF8  
　　期初未分配利润 Retained earnings, beginning of the year I=E\=UTG,5  
　　资本公积-股本溢价 Capital surplus - share premium o}D7 $6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zs-,Y@ZL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NUi&x+  
　　资本公积-股权投资准备 Capital surplus - investment reserve li`  
　　资本公积-拨款转入 Capital surplus - subsidiary fhHTp_u)2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3\B~`=*q/  
　　资本公积-其他 Capital surplus - others `1 Tg8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >u`Ci>tY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p:!FB8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4 $)}d  
　　盈余公积-储备基金 Surplus reserve - reserve fund T< <N U"n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O4W2X@
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ka8=`cn  
　　主营业务收入 Sales eYg0NEq{  
　　主营业务成本 Cost of sales *; 6LX  
　　主营业务税金及附加 Sales tax y0t-e  
　　营业费用 Operating expenses U`4t4CHA  
　　管理费用 General and administrative expenses tgrZs8?  
　　财务费用 Financial expenses NCx)zJ\S  
　　投资收益 Investment income %)r1?H} #%  
　　其他业务收入 Other operating income ]`@<I'?,X  
　　营业外收入 Non-operating income m`,h nDp  
　　补贴收入 Subsidy income xAf?E%_pi  
　　其他业务支出 Other operating expenses m?)F@4]  
　　营业外支出 Non-operating expenses "L)?dlb6T  
　　所得税 Income tax |P"kJ45  
　　直接人工成本差异(direct labor variance) !;U}ax;AF  
　　直接材料成本差异(direct material variance) < $rXQ  
　　在产品计价(work-in-process costing) d:n.Vp  
　　联产品成本计算(joint products costing) |uA /72  
　　生产成本汇总程序(accumulation process of procluction cost) ;uU 8$  
　　制造费用差异(manufacturing expenses variance) p#dYNed]'  
　　实际成本与估计成本(actual cost and estimated cost) #fF';Y7  
　　工资费用分配(salary costs allocation) IkLcL8P^  
　　成本曲线(cost curve) @%As>X<3t  
　　农业生产成本(agriculture production cost) 2CPh'7|l  
　　原始成本和重置成本(original cost and replacement cost) \//{\d  
　　工程施工成本 g^2H(}frc  
　　直接成本与间接成本(direct cost and indirect cost) F)tcQO"G  
　　可控成本(controllable cost) _ Av_jw`m  
　　制造费用分配(manufacturing expenses allocation) *i7|~q/u  
　　理论成本与应用成本(theory cost and practice cost) UZW )%  
　　辅助生产成本分配(auxiliary production cost allocation) 9C1\?)"D^e  
　　期间,费用 s !HOrhV  
　　成本控制程序(procedure of cost control) @(e/Y/  
　　成本记录(cost entry, cost recorder cost agenda) KQrG|<J  
　　成本计算分批法(job costing method) #Bas+8 @,  
　　成本计算分步法 gs=(h*  
　　直接人工成本差异(direct labor variance) wb-_CQ  
　　成本控制方法(cost control method)