[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 29tih{xx  
　　股本 Share capital 5'%nLW7;O  
　　已归还投资 Investment returned *w,C5 f  
　　利润分配-其他转入 Profit appropriation - other transfer in =+ vl+h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 40$- ]i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jBLLx{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !L?diR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /OtLIM+7~{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *i,@d&J y]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BH3%dh:9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (@nEe?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RIV + _}R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~Kiu" g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UY~N4IR8  
　　期初未分配利润 Retained earnings, beginning of the year NDYm7X*et  
　　资本公积-股本溢价 Capital surplus - share premium `E:&a]ul  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J*nWCL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dh0nB  
　　资本公积-股权投资准备 Capital surplus - investment reserve F`8B PW
UY  
　　资本公积-拨款转入 Capital surplus - subsidiary 5!jU i9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0hv}*NY
d  
　　资本公积-其他 Capital surplus - others ,We'AR3X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve , aJC7'(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zbgH}6b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y:#nk.}>  
　　盈余公积-储备基金 Surplus reserve - reserve fund -POsbb>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U@:h';.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YQ
N@;  
　　主营业务收入 Sales S17 c#6vT  
　　主营业务成本 Cost of sales #Mm1yXNu  
　　主营业务税金及附加 Sales tax ]9hXiY  
　　营业费用 Operating expenses {({Rb
$  
　　管理费用 General and administrative expenses LCMZw6p  
　　财务费用 Financial expenses eo&^~OVT  
　　投资收益 Investment income -J]j=  
　　其他业务收入 Other operating income 0i4XS*vPv  
　　营业外收入 Non-operating income w:HRzU>  
　　补贴收入 Subsidy income AQm#a;  
　　其他业务支出 Other operating expenses 5[0W+W  
　　营业外支出 Non-operating expenses 5Ei4$T
 
　　所得税 Income tax {YMO8  
　　直接人工成本差异(direct labor variance) CAbR+y  
　　直接材料成本差异(direct material variance) GzEv
p  
　　在产品计价(work-in-process costing) 7w5C NV  
　　联产品成本计算(joint products costing) }CGA)yK~3  
　　生产成本汇总程序(accumulation process of procluction cost) FT[of(g^  
　　制造费用差异(manufacturing expenses variance) \IX|{]*D  
　　实际成本与估计成本(actual cost and estimated cost) 7 ?"-:q   
　　工资费用分配(salary costs allocation) .  ytxe!O  
　　成本曲线(cost curve) 32z2c:G  
　　农业生产成本(agriculture production cost) sa w  
　　原始成本和重置成本(original cost and replacement cost) j^6,V\;l  
　　工程施工成本 BG^)?_69  
　　直接成本与间接成本(direct cost and indirect cost) .Ge`)_e  
　　可控成本(controllable cost) <TEDqQ  
　　制造费用分配(manufacturing expenses allocation) pv"QgH  
　　理论成本与应用成本(theory cost and practice cost) apwA  
　　辅助生产成本分配(auxiliary production cost allocation) ,{Ga7rH*   
　　期间,费用 RXw }Tb/D8  
　　成本控制程序(procedure of cost control) W4&Itj  
　　成本记录(cost entry, cost recorder cost agenda) ]=G dAW  
　　成本计算分批法(job costing method) 4WXr~ ?Vq9  
　　成本计算分步法 q_86nvB<  
　　直接人工成本差异(direct labor variance) '4)4*3
z,  
　　成本控制方法(cost control method)