[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 ^IGyuj0]jG  
　　股本 Share capital *AH^%!
kVP  
　　已归还投资 Investment returned _(6`{PWY  
　　利润分配-其他转入 Profit appropriation - other transfer in i<m$#6<Z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8PBU~mr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #+"4&:my  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
w,Z"W;|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )4ilCS&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e3eVvl5]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ] *-;' *  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t<
sNc8x  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SFn 3$ rh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s=N#CE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0||"r&:X  
　　期初未分配利润 Retained earnings, beginning of the year EqnpMHF  
　　资本公积-股本溢价 Capital surplus - share premium YOV :  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *KK[(o}^J-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'j,oIqx  
　　资本公积-股权投资准备 Capital surplus - investment reserve l(%k6  
　　资本公积-拨款转入 Capital surplus - subsidiary [q-;/ed  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MBB5w j  
　　资本公积-其他 Capital surplus - others xQJIM.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fxDj+Q1p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mX&xn2}qZ"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y{Da+  
　　盈余公积-储备基金 Surplus reserve - reserve fund c^=R8y-N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [$l"-*s4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment f.
oP   
　　主营业务收入 Sales wE$ s'e  
　　主营业务成本 Cost of sales g5#CN:%f  
　　主营业务税金及附加 Sales tax 53 @oP  
　　营业费用 Operating expenses (kI

z  
　　管理费用 General and administrative expenses dEA SvD'  
　　财务费用 Financial expenses s`hav  
　　投资收益 Investment income 4:vTxNs&S  
　　其他业务收入 Other operating income }:`5,b%Y_  
　　营业外收入 Non-operating income bj@xqAGl  
　　补贴收入 Subsidy income ^qxdmMp)l  
　　其他业务支出 Other operating expenses o+<29o  
　　营业外支出 Non-operating expenses _Vjpw,  
　　所得税 Income tax jfUJ37zNZr  
　　直接人工成本差异(direct labor variance) =m}TU)4.  
　　直接材料成本差异(direct material variance) Lt1U+o[ot  
　　在产品计价(work-in-process costing) _(C^[:s  
　　联产品成本计算(joint products costing) ITyzs4"VV  
　　生产成本汇总程序(accumulation process of procluction cost) ;XG]Q<S\  
　　制造费用差异(manufacturing expenses variance) 90~*dN
k  
　　实际成本与估计成本(actual cost and estimated cost) P##Z[$IJ3  
　　工资费用分配(salary costs allocation) 2;G98H  
　　成本曲线(cost curve) mD7}
t  
　　农业生产成本(agriculture production cost) .f>,6?  
　　原始成本和重置成本(original cost and replacement cost) 0G5'Y;8  
　　工程施工成本 E0QPE5_  
　　直接成本与间接成本(direct cost and indirect cost) q IM  
　　可控成本(controllable cost) 9\v.qo.  
　　制造费用分配(manufacturing expenses allocation) {XtoiI  
　　理论成本与应用成本(theory cost and practice cost) flG=9~qcGQ  
　　辅助生产成本分配(auxiliary production cost allocation) 9e~WK720=  
　　期间,费用 $uCiXDKCq  
　　成本控制程序(procedure of cost control) 6xHi\L  
　　成本记录(cost entry, cost recorder cost agenda) K;x~&G0=  
　　成本计算分批法(job costing method) &5u BNpH  
　　成本计算分步法 ~%s}S  
　　直接人工成本差异(direct labor variance) LM:)j:gS6  
　　成本控制方法(cost control method)