[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 KPc`5X  
　　股本 Share capital `5,46_  
　　已归还投资 Investment returned 1 ~fD:  
　　利润分配-其他转入 Profit appropriation - other transfer in =E?kxf[X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FJxg9!%d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R"%zmA@o=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund KG7~)g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c&4EO|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }EM
vEA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [H ^ktF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends tP/0_^m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2loy4f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =Ts2a"n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i
[,9hp  
　　期初未分配利润 Retained earnings, beginning of the year N 0<([B;  
　　资本公积-股本溢价 Capital surplus - share premium =GH>-*qp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >G`Uc&=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation IqEE.XhaK  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;nS.t_UW.  
　　资本公积-拨款转入 Capital surplus - subsidiary eQK}J]S<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R| 4a9 G  
　　资本公积-其他 Capital surplus - others oihn`DY{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !V/Vy/'`*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C{Y0}ZrmlF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0m8mHJ<&  
　　盈余公积-储备基金 Surplus reserve - reserve fund cP8g.+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $aIq>vJO9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !j8.JP}!)  
　　主营业务收入 Sales (@wgNA-P  
　　主营业务成本 Cost of sales o_=t9\:  
　　主营业务税金及附加 Sales tax b2rlj6d  
　　营业费用 Operating expenses _"nzo4e0  
　　管理费用 General and administrative expenses +r8:t5:/I  
　　财务费用 Financial expenses w4I&SLm-b  
　　投资收益 Investment income \_GG 6  
　　其他业务收入 Other operating income aYy+iP'$  
　　营业外收入 Non-operating income ,_+Gb  
　　补贴收入 Subsidy income l 1C'<+2j!  
　　其他业务支出 Other operating expenses zo h%^8?o  
　　营业外支出 Non-operating expenses )67pBj  
　　所得税 Income tax b3j?@31AD  
　　直接人工成本差异(direct labor variance) wAt|'w P :  
　　直接材料成本差异(direct material variance) GhlbYa  
　　在产品计价(work-in-process costing) vMD %.tk  
　　联产品成本计算(joint products costing) [2~^~K  
　　生产成本汇总程序(accumulation process of procluction cost) Ui:
WbH<b{  
　　制造费用差异(manufacturing expenses variance) !]#@:Z  
　　实际成本与估计成本(actual cost and estimated cost) w^BF.Nu  
　　工资费用分配(salary costs allocation) goa@e  
　　成本曲线(cost curve) N+0[p@0  
　　农业生产成本(agriculture production cost) <vb%i0+b.^  
　　原始成本和重置成本(original cost and replacement cost) Sm7O%V8{p  
　　工程施工成本 Dt#( fuk#  
　　直接成本与间接成本(direct cost and indirect cost) G+5_I"`W  
　　可控成本(controllable cost) 8D]&wBR:  
　　制造费用分配(manufacturing expenses allocation) O%Hc%EfG  
　　理论成本与应用成本(theory cost and practice cost) #3~#`&  
　　辅助生产成本分配(auxiliary production cost allocation) r$Gz  
　　期间,费用 }Mv$Up  
　　成本控制程序(procedure of cost control) 6VUkZKc  
　　成本记录(cost entry, cost recorder cost agenda) 4DwQ7KX  
　　成本计算分批法(job costing method) .5_zh; `  
　　成本计算分步法 ScCp88KpFI  
　　直接人工成本差异(direct labor variance) Qq7%{`<}  
　　成本控制方法(cost control method)