[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 MZf?48"f  
　　股本 Share capital %3TioM[B  
　　已归还投资 Investment returned 66 R=  
　　利润分配-其他转入 Profit appropriation - other transfer in iRkUL]H@&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ml^=y~J[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fJ5mKN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \?Z7|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QJVB: >A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v?6*n>R  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GYb&'#F~t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dqQJC qc!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N#RC;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7BwR ].  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Uf7ACv)Dn  
　　期初未分配利润 Retained earnings, beginning of the year lfCr`[!E  
　　资本公积-股本溢价 Capital surplus - share premium -zJV(`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *q,nALs  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2vG X\W%3  
　　资本公积-股权投资准备 Capital surplus - investment reserve &nVekE:!  
　　资本公积-拨款转入 Capital surplus - subsidiary FW;}S9u3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 
#6YpV)  
　　资本公积-其他 Capital surplus - others [N~ -9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ??P\v0E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :*[mvF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3WwCo.q;m  
　　盈余公积-储备基金 Surplus reserve - reserve fund tq~f9EvC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund yX{7<\x   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment M[O22wFs  
　　主营业务收入 Sales g{sp<w0  
　　主营业务成本 Cost of sales 2^Im~p~ByE  
　　主营业务税金及附加 Sales tax 4Y3@^8h&=  
　　营业费用 Operating expenses 'WmjQsf  
　　管理费用 General and administrative expenses -}sMOy`  
　　财务费用 Financial expenses xZ%3e sp  
　　投资收益 Investment income ZlE=P4`X:  
　　其他业务收入 Other operating income j x< <h_j  
　　营业外收入 Non-operating income Eu
l3 {+]  
　　补贴收入 Subsidy income }1V+8'D  
　　其他业务支出 Other operating expenses k'&1,78[l  
　　营业外支出 Non-operating expenses Evg#sPu\  
　　所得税 Income tax VyYrL]OrA  
　　直接人工成本差异(direct labor variance) ;@gI*i N"  
　　直接材料成本差异(direct material variance) mAW(j@5sp  
　　在产品计价(work-in-process costing) AB+lM;_>  
　　联产品成本计算(joint products costing) }W! w  
　　生产成本汇总程序(accumulation process of procluction cost) lFcHE c  
　　制造费用差异(manufacturing expenses variance) qRcg|']R  
　　实际成本与估计成本(actual cost and estimated cost) bf1$:09  
　　工资费用分配(salary costs allocation) (vi^ t{k  
　　成本曲线(cost curve) W=+A U!%  
　　农业生产成本(agriculture production cost) 1|>vk+;1h  
　　原始成本和重置成本(original cost and replacement cost) . uGne  
　　工程施工成本 -Q Mwtr#q}  
　　直接成本与间接成本(direct cost and indirect cost) 32anmVnf  
　　可控成本(controllable cost) ?aBAmyxm  
　　制造费用分配(manufacturing expenses allocation) ngd4PN>{4  
　　理论成本与应用成本(theory cost and practice cost) \}=W*xxB  
　　辅助生产成本分配(auxiliary production cost allocation) (M{wkQTO  
　　期间,费用 s-x1<+E(  
　　成本控制程序(procedure of cost control)  glM42s  
　　成本记录(cost entry, cost recorder cost agenda) /RhM6N  
　　成本计算分批法(job costing method) +gBDE:  
　　成本计算分步法 (=gqqOOl~  
　　直接人工成本差异(direct labor variance) o@j!JI&  
　　成本控制方法(cost control method)