[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 cu|q&  
　　股本 Share capital vbJMgdHFR  
　　已归还投资 Investment returned T5G+^XDA  
　　利润分配-其他转入 Profit appropriation - other transfer in  1uzfV)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $7g(-W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T8 /'`s  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Y:BrAa[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X~!?t}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v>l?d27R  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?"Q6;np*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends v9kzMxs,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hb4rpAeP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Np_6ZUaqz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $yJfAR  
　　期初未分配利润 Retained earnings, beginning of the year i/B"d,=<  
　　资本公积-股本溢价 Capital surplus - share premium 4}j}8y2)H  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i?9Lf  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NYRNop( N#  
　　资本公积-股权投资准备 Capital surplus - investment reserve <h0ptCB  
　　资本公积-拨款转入 Capital surplus - subsidiary roQIP%h!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VlvDodV  
　　资本公积-其他 Capital surplus - others F@3,>~[%I  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $nWmoe)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |3@
]5f&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =wc[r?7  
　　盈余公积-储备基金 Surplus reserve - reserve fund
9a unv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L}nc'smvM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ${3
OQG  
　　主营业务收入 Sales ' 'N@ <|  
　　主营业务成本 Cost of sales @^@-A\7[KO  
　　主营业务税金及附加 Sales tax B[h9epU]K  
　　营业费用 Operating expenses TA5M4r6  
　　管理费用 General and administrative expenses #UIg<:  
　　财务费用 Financial expenses &*~ WK  
　　投资收益 Investment income =r8(9:F!  
　　其他业务收入 Other operating income Dr60 9(zg^  
　　营业外收入 Non-operating income o,I642R~  
　　补贴收入 Subsidy income *z~Y*Q0  
　　其他业务支出 Other operating expenses 9G9lSj5>  
　　营业外支出 Non-operating expenses qB`P7!VN^]  
　　所得税 Income tax LA5rr}<K  
　　直接人工成本差异(direct labor variance) G#>X~qk()  
　　直接材料成本差异(direct material variance) zwS'AN'A  
　　在产品计价(work-in-process costing) -)GfSk   
　　联产品成本计算(joint products costing) @hv] [(<  
　　生产成本汇总程序(accumulation process of procluction cost) 3ji#
"cX  
　　制造费用差异(manufacturing expenses variance) q\<vCKI-^  
　　实际成本与估计成本(actual cost and estimated cost) d=XhOC$  
　　工资费用分配(salary costs allocation) C+j+q648>  
　　成本曲线(cost curve) AF}HS8
eYy  
　　农业生产成本(agriculture production cost) <j'# mUzd  
　　原始成本和重置成本(original cost and replacement cost) va.wdk g  
　　工程施工成本 <rI~+J]s  
　　直接成本与间接成本(direct cost and indirect cost) ]]4E)j8  
　　可控成本(controllable cost) wv$=0zF  
　　制造费用分配(manufacturing expenses allocation) z?^p(UH  
　　理论成本与应用成本(theory cost and practice cost) @lI/g  
　　辅助生产成本分配(auxiliary production cost allocation) /k,p]/e  
　　期间,费用 2ou?:5i  
　　成本控制程序(procedure of cost control)  %JZIg!  
　　成本记录(cost entry, cost recorder cost agenda) F=H=[pSe  
　　成本计算分批法(job costing method) s_N!6$tS   
　　成本计算分步法 O%I'  
　　直接人工成本差异(direct labor variance)  xMU)  
　　成本控制方法(cost control method)