[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 R+r;V]-/
 
　　股本 Share capital 9s4>hw@u  
　　已归还投资 Investment returned xcE2hK/+  
　　利润分配-其他转入 Profit appropriation - other transfer in =C#22xqQ.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fL(_V/p^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w
5<&
b1:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f1AO<>I;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &0x;60b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  | \FJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ech1{v\B|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NjFlV(XT}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4 D)M_O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B,b^_4XX$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0u}+n+\g  
　　期初未分配利润 Retained earnings, beginning of the year Y>2oU`ly,  
　　资本公积-股本溢价 Capital surplus - share premium 7hlzuZob+y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "M}3T?0 O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O[+\` 63F=  
　　资本公积-股权投资准备 Capital surplus - investment reserve wd*V,ZN7  
　　资本公积-拨款转入 Capital surplus - subsidiary nTv^][
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation T s9go  
　　资本公积-其他 Capital surplus - others {Q021*xt/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {W'{A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &SM M<^P.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *#.Ku(C+  
　　盈余公积-储备基金 Surplus reserve - reserve fund Lvb'qZ6n  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nmw#4yHYy:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /u~L3Cp(  
　　主营业务收入 Sales t=IM"ZgfL  
　　主营业务成本 Cost of sales MjW{JR)I  
　　主营业务税金及附加 Sales tax 09 vm5|  
　　营业费用 Operating expenses Dc9Fb^]QOG  
　　管理费用 General and administrative expenses _};T:GOT  
　　财务费用 Financial expenses %Vb~}sT:  
　　投资收益 Investment income >p29|TFbV  
　　其他业务收入 Other operating income 5Z>+NKQ  
　　营业外收入 Non-operating income _iH:>2p5R  
　　补贴收入 Subsidy income zB8J|uG  
　　其他业务支出 Other operating expenses +{\b&q_  
　　营业外支出 Non-operating expenses !DBaC%TGC  
　　所得税 Income tax ^S:I38gR#q  
　　直接人工成本差异(direct labor variance) ? @- t.N  
　　直接材料成本差异(direct material variance) $r1{Nh  
　　在产品计价(work-in-process costing) xJ^pqb  
　　联产品成本计算(joint products costing) &;[0.:;  
　　生产成本汇总程序(accumulation process of procluction cost) ]RuH6d2d|  
　　制造费用差异(manufacturing expenses variance) vMYEP_lhK,  
　　实际成本与估计成本(actual cost and estimated cost) Na.)!h_Kn'  
　　工资费用分配(salary costs allocation) r)gtx!bx  
　　成本曲线(cost curve) 72\o6{BiC  
　　农业生产成本(agriculture production cost) ^.~ F_  
　　原始成本和重置成本(original cost and replacement cost) e@DVf  
　　工程施工成本 Zr|\T7w 3  
　　直接成本与间接成本(direct cost and indirect cost) qf*e2" ~v  
　　可控成本(controllable cost) ^.>XDUO F  
　　制造费用分配(manufacturing expenses allocation) D 26A%[^O  
　　理论成本与应用成本(theory cost and practice cost) *#Iqz9X.Y3  
　　辅助生产成本分配(auxiliary production cost allocation) o(YF`;OhvS  
　　期间,费用
V39)[FH}  
　　成本控制程序(procedure of cost control) 91bJ7%  
　　成本记录(cost entry, cost recorder cost agenda) da53XEF&  
　　成本计算分批法(job costing method) Abf=b<bu  
　　成本计算分步法 fY9/u=  
　　直接人工成本差异(direct labor variance) 8v']>5S]#  
　　成本控制方法(cost control method)