[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 DTH}=r-  
　　股本 Share capital pq r_{  
　　已归还投资 Investment returned /fUdb=!Z  
　　利润分配-其他转入 Profit appropriation - other transfer in c/ImK`:)4a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IuP~Vt{m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 842v^ 2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mKu,7nMvF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q3%]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $1B?@~&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C9?mxa*z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U]}FA2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q9AvNj>X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m#_ Rv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L754odc  
　　期初未分配利润 Retained earnings, beginning of the year qpFxl  
　　资本公积-股本溢价 Capital surplus - share premium OvQzMXU^I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |pS]zD  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b-/QZvg  
　　资本公积-股权投资准备 Capital surplus - investment reserve b>QdP$>  
　　资本公积-拨款转入 Capital surplus - subsidiary ,,G"EF0A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5.ab/uk;M  
　　资本公积-其他 Capital surplus - others 4Cu \
|"5)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X+sKG5nS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  3#
$X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5?HwM[`  
　　盈余公积-储备基金 Surplus reserve - reserve fund B-_b.4ND)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @gbW:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ip<VRC5`5  
　　主营业务收入 Sales [uGsF0#e  
　　主营业务成本 Cost of sales i$%Bo/Y   
　　主营业务税金及附加 Sales tax ,vmn{gz  
　　营业费用 Operating expenses 'fl.&"/r  
　　管理费用 General and administrative expenses UFT JobU  
　　财务费用 Financial expenses 7'esJ)2  
　　投资收益 Investment income sgi5dQ  
　　其他业务收入 Other operating income RHBQgD$  
　　营业外收入 Non-operating income D|Q7dI
Zm  
　　补贴收入 Subsidy income i,^3aZwJ'  
　　其他业务支出 Other operating expenses ?R)dxuj  
　　营业外支出 Non-operating expenses &*"*b\  
　　所得税 Income tax [m{sl(Q  
　　直接人工成本差异(direct labor variance) xE;O =mI  
　　直接材料成本差异(direct material variance) ?ckV 2  
　　在产品计价(work-in-process costing) w>9d^kU'  
　　联产品成本计算(joint products costing) J)n_u),  
　　生产成本汇总程序(accumulation process of procluction cost) <-?C\c~G@  
　　制造费用差异(manufacturing expenses variance) 1xEOYM)  
　　实际成本与估计成本(actual cost and estimated cost) wHs1ge(  
　　工资费用分配(salary costs allocation) ;6``t+]q   
　　成本曲线(cost curve) ?-:2f#bC  
　　农业生产成本(agriculture production cost) v.<mrI#?  
　　原始成本和重置成本(original cost and replacement cost) @I-gs(  
　　工程施工成本 MZ$uWm`/  
　　直接成本与间接成本(direct cost and indirect cost) 6Ot~Q  
　　可控成本(controllable cost) WtZI1`\qe  
　　制造费用分配(manufacturing expenses allocation) Dh8'og)7  
　　理论成本与应用成本(theory cost and practice cost) G`n $A/ 9Q  
　　辅助生产成本分配(auxiliary production cost allocation) >n St< e  
　　期间,费用 T 4wk$R L  
　　成本控制程序(procedure of cost control) I[k"I(  
　　成本记录(cost entry, cost recorder cost agenda) tgG*k$8z  
　　成本计算分批法(job costing method) -c]AS[(  
　　成本计算分步法 K [DpH&  
　　直接人工成本差异(direct labor variance) [s[ZOi!;I  
　　成本控制方法(cost control method)