[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 5sD\4g)HK  
　　股本 Share capital !Qu)JR  
　　已归还投资 Investment returned QQ4  &,d  
　　利润分配-其他转入 Profit appropriation - other transfer in F
fn W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve oW*e6"<R7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]:B|_|H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -t, .A/?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /h=:heS4$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund oGi;S=
"I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6@T Ga%:G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends +SGM3tY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &}P{w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3_JxpQg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DS,"^K  
　　期初未分配利润 Retained earnings, beginning of the year $2=-Q/lM  
　　资本公积-股本溢价 Capital surplus - share premium fdIk{o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XY]|OZ7(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation beyC't  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y4Hi<JWo  
　　资本公积-拨款转入 Capital surplus - subsidiary ad).X:Qs  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [:geDk9O#'  
　　资本公积-其他 Capital surplus - others 
Dz4 fP;n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ALqP;/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z[G
s/D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vDgf}  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^PY*INv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x?0ZzB),  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >E&mNp  
　　主营业务收入 Sales Y4]USU!PA  
　　主营业务成本 Cost of sales S&jZYq**  
　　主营业务税金及附加 Sales tax ln#Jb&u  
　　营业费用 Operating expenses ?:(BkY,K5  
　　管理费用 General and administrative expenses Fa`/i v  
　　财务费用 Financial expenses Z!Njfq5  
　　投资收益 Investment income lPL>8.j  
　　其他业务收入 Other operating income 5UE5;yo  
　　营业外收入 Non-operating income SqL8MKN)  
　　补贴收入 Subsidy income zfDxc3e  
　　其他业务支出 Other operating expenses oR'8|~U@B  
　　营业外支出 Non-operating expenses R=jIVw'  
　　所得税 Income tax >r] bfN,  
　　直接人工成本差异(direct labor variance) B[:-SWd  
　　直接材料成本差异(direct material variance) 9H~3&-8&  
　　在产品计价(work-in-process costing) XkZ82w#b  
　　联产品成本计算(joint products costing) =p9d4smbn  
　　生产成本汇总程序(accumulation process of procluction cost) !ydJ{\;  
　　制造费用差异(manufacturing expenses variance) Vk/CV2  
　　实际成本与估计成本(actual cost and estimated cost) ]2kgG*^n"  
　　工资费用分配(salary costs allocation) [ay~l%x  
　　成本曲线(cost curve) ViqcJD  
　　农业生产成本(agriculture production cost) $gm`}3C<  
　　原始成本和重置成本(original cost and replacement cost) N5u.V\F!z\  
　　工程施工成本 N>? R,XM V  
　　直接成本与间接成本(direct cost and indirect cost) q.6$-w  
　　可控成本(controllable cost) (J(JB}[X,  
　　制造费用分配(manufacturing expenses allocation) x/Pi#Xm  
　　理论成本与应用成本(theory cost and practice cost) 7(<6+q2~  
　　辅助生产成本分配(auxiliary production cost allocation) *k:Sg*neVq  
　　期间,费用 6 <JiHVP7  
　　成本控制程序(procedure of cost control) \(Uw.ri  
　　成本记录(cost entry, cost recorder cost agenda) ~W'>L++  
　　成本计算分批法(job costing method) V3O<l}ak  
　　成本计算分步法 sr!m   
　　直接人工成本差异(direct labor variance) y>T:fu  
　　成本控制方法(cost control method)