[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 V@S/!h+  
　　股本 Share capital v)yimIHzo  
　　已归还投资 Investment returned Fw9``{4w  
　　利润分配-其他转入 Profit appropriation - other transfer in wP/9z(US  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  W6O.E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h`]/3Ma*:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5S]P#8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $/TA5h  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  ^qqHq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F?} *ovy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ['emP1g~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k_n{Mss'9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0lCd,a2:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares C[nr>  
　　期初未分配利润 Retained earnings, beginning of the year !|h2&tH  
　　资本公积-股本溢价 Capital surplus - share premium PAwg&._K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t4/eB<fP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o'7ju~0L  
　　资本公积-股权投资准备 Capital surplus - investment reserve [\9
(@Bx  
　　资本公积-拨款转入 Capital surplus - subsidiary eH955[fVd4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9'q/&uH  
　　资本公积-其他 Capital surplus - others ;lH,bX~5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P$/A!r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yl<$yd0Zdu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  hu(K!>{  
　　盈余公积-储备基金 Surplus reserve - reserve fund |/^aLj^u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `U_>{p&x  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \a2oM$PX  
　　主营业务收入 Sales j!MA]0lTM  
　　主营业务成本 Cost of sales !7`=rT&  
　　主营业务税金及附加 Sales tax 0t/y~TrBY  
　　营业费用 Operating expenses 0a6@HwO  
　　管理费用 General and administrative expenses "tB"j9Jb  
　　财务费用 Financial expenses 4VJzs$  
　　投资收益 Investment income '&:x_WwVrO  
　　其他业务收入 Other operating income t c<M]4-  
　　营业外收入 Non-operating income wT~;tOw~  
　　补贴收入 Subsidy income aE+$&_>ef  
　　其他业务支出 Other operating expenses
pZ~>l=-  
　　营业外支出 Non-operating expenses /B@%p q  
　　所得税 Income tax q
4GW=@eD  
　　直接人工成本差异(direct labor variance) }0*ra37z>  
　　直接材料成本差异(direct material variance) ~oA9+mT5  
　　在产品计价(work-in-process costing) 11<@++,i  
　　联产品成本计算(joint products costing) Xb@z7X
#O!  
　　生产成本汇总程序(accumulation process of procluction cost) 0 ,Qj:  
　　制造费用差异(manufacturing expenses variance) OO\biYh o  
　　实际成本与估计成本(actual cost and estimated cost) b/,!J]W  
　　工资费用分配(salary costs allocation) <Mn7`i   
　　成本曲线(cost curve) k\&IFSp  
　　农业生产成本(agriculture production cost) s.`%ZDl@Y  
　　原始成本和重置成本(original cost and replacement cost) 0/P-> n~  
　　工程施工成本 O|OSE  
　　直接成本与间接成本(direct cost and indirect cost) |@L &yg,x  
　　可控成本(controllable cost) @52=3  
　　制造费用分配(manufacturing expenses allocation) _Kl{50}]  
　　理论成本与应用成本(theory cost and practice cost) Ky9No"o  
　　辅助生产成本分配(auxiliary production cost allocation) 
_HHJw""j  
　　期间,费用 aQ&8fteFR  
　　成本控制程序(procedure of cost control) PP[)h,ZL*  
　　成本记录(cost entry, cost recorder cost agenda) ";?C4%L  
　　成本计算分批法(job costing method) dbT ^9: Q  
　　成本计算分步法 )-?uX.E{  
　　直接人工成本差异(direct labor variance) %Di7u- x  
　　成本控制方法(cost control method)