[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 T@?uA *J  
　　股本 Share capital {IG5qi?/E)  
　　已归还投资 Investment returned ,+U,(P5>s  
　　利润分配-其他转入 Profit appropriation - other transfer in YkJnZ_k/P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZmKxs^5S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |<Rf^"T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^
,sKj-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V")u y&Ob  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h3BDHz,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Jr.4Y>;}e3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =&-+{txs  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NA-)7i*>J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w\`u|f;Aq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z%9_vpWc  
　　期初未分配利润 Retained earnings, beginning of the year Bf+7;4-  
　　资本公积-股本溢价 Capital surplus - share premium 4lsg%b6_%,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve grbUR)f<?-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .{-C*  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7]pi.1i  
　　资本公积-拨款转入 Capital surplus - subsidiary P;DGs]PF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  WgayH  
　　资本公积-其他 Capital surplus - others @@~Ql  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;RW024  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y-y<gW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0$1-5XY
9  
　　盈余公积-储备基金 Surplus reserve - reserve fund -j"]1JLQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G Z~W#*|V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W"&Y7( "y  
　　主营业务收入 Sales uh 3yiDj@a  
　　主营业务成本 Cost of sales  Y!*F-v@  
　　主营业务税金及附加 Sales tax tZ*z.3 \<  
　　营业费用 Operating expenses )|Xi:Zd5>  
　　管理费用 General and administrative expenses p)y'a+|7  
　　财务费用 Financial expenses #*)X+*  
　　投资收益 Investment income DD^iEh
G  
　　其他业务收入 Other operating income v#`7,::  
　　营业外收入 Non-operating income @/ G$ C9<  
　　补贴收入 Subsidy income xa]e9u%  
　　其他业务支出 Other operating expenses $5v:z   
　　营业外支出 Non-operating expenses 1_V',0|`>  
　　所得税 Income tax \`N<0COP  
　　直接人工成本差异(direct labor variance) F?*ko ,  
　　直接材料成本差异(direct material variance) :o=a@Rqx  
　　在产品计价(work-in-process costing) L.R4 iN  
　　联产品成本计算(joint products costing) ZT1IN6;8W  
　　生产成本汇总程序(accumulation process of procluction cost) *wNO3tP't  
　　制造费用差异(manufacturing expenses variance) e0cVg  
　　实际成本与估计成本(actual cost and estimated cost) x!^u$5c  
　　工资费用分配(salary costs allocation) e%K oecq  
　　成本曲线(cost curve) BELx
aV,  
　　农业生产成本(agriculture production cost) #24eogo~  
　　原始成本和重置成本(original cost and replacement cost) XPd@>2  
　　工程施工成本 h&O8e;S#  
　　直接成本与间接成本(direct cost and indirect cost) k%2Rv4)hU  
　　可控成本(controllable cost) J%SuiT$L&Y  
　　制造费用分配(manufacturing expenses allocation) /M@6r<2`i  
　　理论成本与应用成本(theory cost and practice cost) CF0i72ul5  
　　辅助生产成本分配(auxiliary production cost allocation) Nub)]S>_/t  
　　期间,费用 R(dOQ. ;  
　　成本控制程序(procedure of cost control) =lG/A[66  
　　成本记录(cost entry, cost recorder cost agenda) c2fqueK|:W  
　　成本计算分批法(job costing method) /\e&nYz  
　　成本计算分步法 ._A@,]LS}  
　　直接人工成本差异(direct labor variance) zilM+BZ8  
　　成本控制方法(cost control method)