[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 --HZX  
　　股本 Share capital >_-s8t=|  
　　已归还投资 Investment returned 1Z+8r  
　　利润分配-其他转入 Profit appropriation - other transfer in >> t@}F)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NV72  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "$+Jnc!!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (a.z9nqGA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +eK"-u~K  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "/3'XOK|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m.# VYN`+A  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 59Xi3KY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ao1(]64X"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dwr)0nk  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )U7t  
　　期初未分配利润 Retained earnings, beginning of the year Wz49
i9e+d  
　　资本公积-股本溢价 Capital surplus - share premium &_dt>.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RKHyw08  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z'`gJ&6n  
　　资本公积-股权投资准备 Capital surplus - investment reserve N kb|Fd/s  
　　资本公积-拨款转入 Capital surplus - subsidiary la0BiLzb]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PV'x+bN5  
　　资本公积-其他 Capital surplus - others DS.RURzd{r  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SPX$U5&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zZPuha8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]@j*/IP  
　　盈余公积-储备基金 Surplus reserve - reserve fund }Z@ov sG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund R_W+Ylob  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 42{Ew8  
　　主营业务收入 Sales EUD~CZhS"k  
　　主营业务成本 Cost of sales "}u.v?HYz  
　　主营业务税金及附加 Sales tax =9'RM>  
　　营业费用 Operating expenses s C%&cRQD  
　　管理费用 General and administrative expenses @5=oeOg36  
　　财务费用 Financial expenses ov`h  
　　投资收益 Investment income X$ 0?j1  
　　其他业务收入 Other operating income 0=@?ob7  
　　营业外收入 Non-operating income w28o}$b`  
　　补贴收入 Subsidy income z1PBM
SG  
　　其他业务支出 Other operating expenses ieDk;  
　　营业外支出 Non-operating expenses A-Sv;/yD_  
　　所得税 Income tax !;&p"E|b#  
　　直接人工成本差异(direct labor variance) jaTh^L  
　　直接材料成本差异(direct material variance) ,&]S(|2%>t  
　　在产品计价(work-in-process costing) +%zAQeb  
　　联产品成本计算(joint products costing) =x%dNf$e{W  
　　生产成本汇总程序(accumulation process of procluction cost) dA@]!  
　　制造费用差异(manufacturing expenses variance) #I{h\x><?  
　　实际成本与估计成本(actual cost and estimated cost) 2iY3Lsna  
　　工资费用分配(salary costs allocation) .b3Qfxc>  
　　成本曲线(cost curve) 1n >X[! 8x  
　　农业生产成本(agriculture production cost) \\r)Ue]  
　　原始成本和重置成本(original cost and replacement cost) tvkb~  
　　工程施工成本 >:AARx%  
　　直接成本与间接成本(direct cost and indirect cost) |{BIHgMh  
　　可控成本(controllable cost) Y}t \4 di  
　　制造费用分配(manufacturing expenses allocation) *g:4e3Iy  
　　理论成本与应用成本(theory cost and practice cost) a]JYDq`,3  
　　辅助生产成本分配(auxiliary production cost allocation) /[a~3^Gs^  
　　期间,费用 oX#Q<2z*  
　　成本控制程序(procedure of cost control) %+@O#P  
　　成本记录(cost entry, cost recorder cost agenda) M>wYD\oeg  
　　成本计算分批法(job costing method) 5L+>ewl  
　　成本计算分步法 |4)>:d  
　　直接人工成本差异(direct labor variance) R@58*c:U(  
　　成本控制方法(cost control method)