[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 b2tUJ2p  
　　股本 Share capital 0Ym_l?]m[  
　　已归还投资 Investment returned nI es}n:  
　　利润分配-其他转入 Profit appropriation - other transfer in R<)^-- n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "c5bz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]aMeMhe-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund QVR8b3T@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W{is2s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +F4SU(T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A<U9$"j9J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u)4eu,MBT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /Xm4%~b_gj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E*Z# fa  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _C%:AFPP>  
　　期初未分配利润 Retained earnings, beginning of the year ~PtI q.BY  
　　资本公积-股本溢价 Capital surplus - share premium qRcY(mb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !qe:M]C'l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c gOkm}h  
　　资本公积-股权投资准备 Capital surplus - investment reserve fZtuP1-4  
　　资本公积-拨款转入 Capital surplus - subsidiary R_zQiSwG<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SjL&\),
 
　　资本公积-其他 Capital surplus - others >]}c,4D(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^2a63_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >+FaPym  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0@tN3u?dx  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0,]m.)ws  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund XCd[<\l
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]ft}fU5C1  
　　主营业务收入 Sales )>]@@Trx  
　　主营业务成本 Cost of sales O>3f*Cc  
　　主营业务税金及附加 Sales tax ;i,3KJ[L  
　　营业费用 Operating expenses eUVhNg  
　　管理费用 General and administrative expenses ^1-Vd5g  
　　财务费用 Financial expenses .Y5o&at6s  
　　投资收益 Investment income 2r"J"C  
　　其他业务收入 Other operating income wZ%a:Z4TcM  
　　营业外收入 Non-operating income UJiy]y  
　　补贴收入 Subsidy income ?0x=ascP  
　　其他业务支出 Other operating expenses c0v6*O)  
　　营业外支出 Non-operating expenses G@+R!IG  
　　所得税 Income tax !T"jvDYH  
　　直接人工成本差异(direct labor variance) 8)ykXx /f@  
　　直接材料成本差异(direct material variance) =k ]2Ad  
　　在产品计价(work-in-process costing) #GuN.`__n,  
　　联产品成本计算(joint products costing) z(n Ba]^[F  
　　生产成本汇总程序(accumulation process of procluction cost) ]S 3l' "  
　　制造费用差异(manufacturing expenses variance) O8k+R@  
　　实际成本与估计成本(actual cost and estimated cost) a797'{j#PI  
　　工资费用分配(salary costs allocation) Ih<.2  
　　成本曲线(cost curve) dqgH"g  
　　农业生产成本(agriculture production cost) s# V>+mU  
　　原始成本和重置成本(original cost and replacement cost) *TgD{>s  
　　工程施工成本
&7r73~TXm  
　　直接成本与间接成本(direct cost and indirect cost) LaX<2]Tx:  
　　可控成本(controllable cost) )dfwYS*[n  
　　制造费用分配(manufacturing expenses allocation) &&ZX<wOM  
　　理论成本与应用成本(theory cost and practice cost) 2C AR2V|  
　　辅助生产成本分配(auxiliary production cost allocation) ugzrG0=lx  
　　期间,费用 tF:AqR:(~  
　　成本控制程序(procedure of cost control) Z 5 Xis"j  
　　成本记录(cost entry, cost recorder cost agenda) a];1)zVA6  
　　成本计算分批法(job costing method) \YPvpUg   
　　成本计算分步法 9/JBn
 
　　直接人工成本差异(direct labor variance) uQYenCNXS  
　　成本控制方法(cost control method)