[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 Sm I8&c  
　　股本 Share capital r'JK$9  
　　已归还投资 Investment returned I8pxo7(-  
　　利润分配-其他转入 Profit appropriation - other transfer in RV@(&eM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +WEO]q?K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8#JyK+NU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Pc:'>,3!V3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund apWrcaj  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c$Nl-?W  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P*^UU\x'4I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d5W[A#}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
1XKIK(l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends + +RmaZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6nk|*HPz  
　　期初未分配利润 Retained earnings, beginning of the year E6IL,Iq9  
　　资本公积-股本溢价 Capital surplus - share premium Fe>#}-`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q^5 t]HKn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )UU6\2^  
　　资本公积-股权投资准备 Capital surplus - investment reserve %;XuA*e  
　　资本公积-拨款转入 Capital surplus - subsidiary K>p:?w  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rO> wX_  
　　资本公积-其他 Capital surplus - others 9*Mg<P"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a+Qj[pS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HE.Dl7{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v ?'k)B  
　　盈余公积-储备基金 Surplus reserve - reserve fund #+Gs{iXr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund OpX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment y&|{x "  
　　主营业务收入 Sales w0>)y-  
　　主营业务成本 Cost of sales "Q!{8 9Y  
　　主营业务税金及附加 Sales tax HDG"a&$   
　　营业费用 Operating expenses Jx[e{o)o  
　　管理费用 General and administrative expenses .3SjkC4I  
　　财务费用 Financial expenses CZno2$8@e  
　　投资收益 Investment income hzVr3;3Zn  
　　其他业务收入 Other operating income JZ0+VB-3U  
　　营业外收入 Non-operating income >R!I  
　　补贴收入 Subsidy income p+1B6j  
　　其他业务支出 Other operating expenses N@ tb^M  
　　营业外支出 Non-operating expenses yq^$H^_O p  
　　所得税 Income tax gM]/Y6*$b  
　　直接人工成本差异(direct labor variance) -BH'.9uqGQ  
　　直接材料成本差异(direct material variance) UE](`|4H  
　　在产品计价(work-in-process costing) ag4^y&  
　　联产品成本计算(joint products costing) ApB'O;5  
　　生产成本汇总程序(accumulation process of procluction cost) 5w%9b  
　　制造费用差异(manufacturing expenses variance) b8Ad*f\  
　　实际成本与估计成本(actual cost and estimated cost) T>?1+mruM  
　　工资费用分配(salary costs allocation) Xq$0% WjG  
　　成本曲线(cost curve) jh!IOtf  
　　农业生产成本(agriculture production cost) N^j''siB  
　　原始成本和重置成本(original cost and replacement cost) vx,6::%]  
　　工程施工成本 R5~m"bE  
　　直接成本与间接成本(direct cost and indirect cost) {_D'\i(Y_  
　　可控成本(controllable cost) |-?b)yuAz  
　　制造费用分配(manufacturing expenses allocation) J8[Xl.  
　　理论成本与应用成本(theory cost and practice cost) J)~=b_'<  
　　辅助生产成本分配(auxiliary production cost allocation) SaScP  
　　期间,费用 Wsz9X;  
　　成本控制程序(procedure of cost control) dz DssAHy  
　　成本记录(cost entry, cost recorder cost agenda) z>q_]U0  
　　成本计算分批法(job costing method) unB "dE  
　　成本计算分步法 KW kT 9[H  
　　直接人工成本差异(direct labor variance) O~1p]j  
　　成本控制方法(cost control method)