[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 tLV9b %i(  
　　股本 Share capital UXIq>[2Z1  
　　已归还投资 Investment returned eeB^c/k(P  
　　利润分配-其他转入 Profit appropriation - other transfer in NGS/lKz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0YIvE\-  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -V4@BKI8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >rYP}k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,ci tzh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ] J:^$]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $i~DUT(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =b9?r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T4\,b  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Lxd*W2$3_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ze,HNFg@>  
　　期初未分配利润 Retained earnings, beginning of the year `wk#5[Y_  
　　资本公积-股本溢价 Capital surplus - share premium EJZ l'CR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve | LfH,6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VCvuZU{<  
　　资本公积-股权投资准备 Capital surplus - investment reserve jOEb1  
　　资本公积-拨款转入 Capital surplus - subsidiary WER K JA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &XgB-}^:  
　　资本公积-其他 Capital surplus - others J. {[>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YSv\T '3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M@{GT/`Pf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MdEZ839J  
　　盈余公积-储备基金 Surplus reserve - reserve fund u49/LtB\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund UY)YhXW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GH^i,88  
　　主营业务收入 Sales 9\Yj`,i
5  
　　主营业务成本 Cost of sales WR~uy|mX  
　　主营业务税金及附加 Sales tax bk#u0N  
　　营业费用 Operating expenses LFg<j1Gk`  
　　管理费用 General and administrative expenses rD<@$KpP  
　　财务费用 Financial expenses yuKfhg7  
　　投资收益 Investment income O!/J2SfuDH  
　　其他业务收入 Other operating income E: XzX Fxx  
　　营业外收入 Non-operating income [/5>)HK} C  
　　补贴收入 Subsidy income N:gS]OI*  
　　其他业务支出 Other operating expenses $WTu7lVV[1  
　　营业外支出 Non-operating expenses uX`Jc:1q3  
　　所得税 Income tax p~=%CG^5  
　　直接人工成本差异(direct labor variance) 4[bw/[
  
　　直接材料成本差异(direct material variance) bQ  
　　在产品计价(work-in-process costing) JLc\KVmF  
　　联产品成本计算(joint products costing) 1z[WJ}$u  
　　生产成本汇总程序(accumulation process of procluction cost) T<p>:$vo  
　　制造费用差异(manufacturing expenses variance) m,*t}j0 7  
　　实际成本与估计成本(actual cost and estimated cost) 8]2S'mxE  
　　工资费用分配(salary costs allocation) D2?~03c  
　　成本曲线(cost curve) #lV&U
  
　　农业生产成本(agriculture production cost) V-J
\!CHX  
　　原始成本和重置成本(original cost and replacement cost) 6OIA>%{  
　　工程施工成本 "FG6R'  
　　直接成本与间接成本(direct cost and indirect cost) hQHV]xW  
　　可控成本(controllable cost) Hhfqb"2on  
　　制造费用分配(manufacturing expenses allocation) 3tOnALv  
　　理论成本与应用成本(theory cost and practice cost) nQ/(*d  
　　辅助生产成本分配(auxiliary production cost allocation) SznNvd <  
　　期间,费用 I9tdr<  
　　成本控制程序(procedure of cost control) e|Lh~sVq  
　　成本记录(cost entry, cost recorder cost agenda) ~_^nWT*BV  
　　成本计算分批法(job costing method) #4~Ivj  
　　成本计算分步法 4my8 p Fk  
　　直接人工成本差异(direct labor variance) &/a/V  
　　成本控制方法(cost control method)