2012注会考试常见英语词汇汇总(二)

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1、2012注会考试常见英语词汇汇总（二）　　递延税款贷项Deferredtaxationcredit　　股本Sharecapital　　已归还投资Investmentreturned　　利润分配-其他转入Profitappropriation-othertransferin　　利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve　　利润分配-提取法定公益金Profitappropriation-statutorywelfarereserve　　利润分配-提取储备基金Profitap

2、propriation-reservefund　　利润分配-提取企业发展基金Profitappropriation-enterprisedevelopmentfund　　利润分配-提取职工奖励及福利基金Profitappropriation-staffbonusandwelfarefund　　利润分配-利润归还投资Profitappropriation-returninvestmentbyprofit　　利润分配-应付优先股股利Profitappropriation-preferencesharesdividends　　利润分配-提取任意

3、盈余公积Profitappropriation-othersurplusreserve　　利润分配-应付普通股股利Profitappropriation-ordinarysharesdividends　　利润分配-转作股本的普通股股利Profitappropriation-ordinarysharesdividendsconvertedtoshares　　期初未分配利润Retainedearnings,beginningoftheyear　　资本公积-股本溢价Capitalsurplus-sharepremium　　资本公积-接受捐赠非现

4、金资产准备Capitalsurplus-donationreserve　　资本公积-接受现金捐赠Capitalsurplus-cashdonation　　资本公积-股权投资准备Capitalsurplus-investmentreserveYibinCityCitytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcitytracktrafficalsoisYibinCityCityintegratedtrack

5、trafficsystemintheofpart,foraccurategraspcitytracktrafficresearchofobject　　资本公积-拨款转入Capitalsurplus-subsidiary　　资本公积-外币资本折算差额Capitalsurplus-foreigncurrencytranslation　　资本公积-其他Capitalsurplus-others　　盈余公积-法定盈余公积金Surplusreserve-statutorysurplusreserve　　盈余公积-任意盈余公积金Surplusrese

6、rve-othersurplusreserve　　盈余公积-法定公益金Surplusreserve-statutorywelfarereserve　　盈余公积-储备基金Surplusreserve-reservefund　　盈余公积-企业发展基金Surplusreserve-enterprisedevelopmentfund　　盈余公积-利润归还投资Surplusreserve-retureinvestmentbyinvestment　　主营业务收入Sales　　主营业务成本Costofsales　　主营业务税金及附加Salestax　　

7、营业费用Operatingexpenses　　管理费用Generalandad-ministrativeexpenses　　财务费用Financialexpenses　　投资收益Investmentincome　　其他业务收入Otheroperatingincome　　营业外收入Non-operatingincome　　补贴收入Subsidyincome　　其他业务支出Otheroperatingexpenses　　营业外支出Non-operatingexpenses　　所得税Incometax一、资产类assetsYibinCityCi

8、tytracktrafficplanningisYibincityregionalrangewithintracktrafficsystemofonceintegration,andcityt