[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 X$ A ]7t  
　　股本 Share capital 6>h"Lsww  
　　已归还投资 Investment returned p&HkR^.S  
　　利润分配-其他转入 Profit appropriation - other transfer in e{.P2rnh  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C6d#+  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^L'<%_#.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Gn<e&|4>i}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RMAbu*D0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y <P1VES  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pH0MVu(W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _ sBFs.o  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2-:`lrVd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DMT2~mh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0:eK}tC  
　　期初未分配利润 Retained earnings, beginning of the year RR>G}u9np  
　　资本公积-股本溢价 Capital surplus - share premium  Sbj{)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ST\d-x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dkZ[~hEQG-  
　　资本公积-股权投资准备 Capital surplus - investment reserve t0)hdX  
　　资本公积-拨款转入 Capital surplus - subsidiary ] .c$(.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +b{tk=Q:  
　　资本公积-其他 Capital surplus - others (-{.T  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7[8d-Sf24{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >P2QL>P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _61tE  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;5}"2hU>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7gt%[r M  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &I/C^/F&  
　　主营业务收入 Sales K?V' ?s  
　　主营业务成本 Cost of sales x%RE3J-  
　　主营业务税金及附加 Sales tax Ft8ii|-  
　　营业费用 Operating expenses g+=f=5I3  
　　管理费用 General and administrative expenses OPDR
V\  
　　财务费用 Financial expenses |l,0bkY@&  
　　投资收益 Investment income F/D/1w^ iR  
　　其他业务收入 Other operating income /fxv^C82yv  
　　营业外收入 Non-operating income ;* e$k7}F  
　　补贴收入 Subsidy income AaJz3oncJ  
　　其他业务支出 Other operating expenses 1i 6>~  
　　营业外支出 Non-operating expenses !r+S
E  
　　所得税 Income tax , ins/-3  
　　直接人工成本差异(direct labor variance) d'p@[1/  
　　直接材料成本差异(direct material variance) <2PO3w?Z  
　　在产品计价(work-in-process costing) Yk5Cyq  
　　联产品成本计算(joint products costing) #:nds,  
　　生产成本汇总程序(accumulation process of procluction cost) Q_A?p$%;L  
　　制造费用差异(manufacturing expenses variance) xQ8?"K;iX  
　　实际成本与估计成本(actual cost and estimated cost) BEii:05  
　　工资费用分配(salary costs allocation) yzJTNLff  
　　成本曲线(cost curve) \05 n $.  
　　农业生产成本(agriculture production cost) 9K#U<Q0b'  
　　原始成本和重置成本(original cost and replacement cost) d~O)mJ J  
　　工程施工成本 Fpnt
d IU  
　　直接成本与间接成本(direct cost and indirect cost) )n$RHt+:>  
　　可控成本(controllable cost) [1.>9ngj  
　　制造费用分配(manufacturing expenses allocation) Fx@@.O6  
　　理论成本与应用成本(theory cost and practice cost) /Y*6mQ:  
　　辅助生产成本分配(auxiliary production cost allocation) uh~,>~a|  
　　期间,费用 K$~Ja  
　　成本控制程序(procedure of cost control) B6]M\4v  
　　成本记录(cost entry, cost recorder cost agenda) 9'h4QF+Y  
　　成本计算分批法(job costing method) I)f54AX  
　　成本计算分步法 3?yq*uE}  
　　直接人工成本差异(direct labor variance) zvh&o*\2<d  
　　成本控制方法(cost control method)