[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 O`vTnrY  
　　股本 Share capital H'HSD,>(  
　　已归还投资 Investment returned >|;aIa@9  
　　利润分配-其他转入 Profit appropriation - other transfer in ;`6^6p\p  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qpXWi &g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *_?dVhxf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @$T 9Ll  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NssELMtF!g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "9n 3VX)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @]ao"ui@/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @/k@WhFZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1T[et-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8n>9;D5n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4Fm90O  
　　期初未分配利润 Retained earnings, beginning of the year H9CS*|q6r  
　　资本公积-股本溢价 Capital surplus - share premium "U7qo}`I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z> r^SWL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation t#2(j1  
　　资本公积-股权投资准备 Capital surplus - investment reserve #UbF9})q  
　　资本公积-拨款转入 Capital surplus - subsidiary 3d|9t9v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6&/T@LQYrh  
　　资本公积-其他 Capital surplus - others u7=U^}#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;amXY@RmH  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G\(|N9^:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A,4fEmWM  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~s5SZK*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x*/S*!vx\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p/h Rk<K6  
　　主营业务收入 Sales Q1+dCCY#F  
　　主营业务成本 Cost of sales ] KmO$4  
　　主营业务税金及附加 Sales tax AnT3M.>ek  
　　营业费用 Operating expenses 8]LD]h)B"  
　　管理费用 General and administrative expenses w4gg@aO  
　　财务费用 Financial expenses G.UI|r/Kz  
　　投资收益 Investment income & \f{E\ A#  
　　其他业务收入 Other operating income k1!@^A  
　　营业外收入 Non-operating income KRA/MQ^7~U  
　　补贴收入 Subsidy income >FkWH7  
　　其他业务支出 Other operating expenses K>{T_){  
　　营业外支出 Non-operating expenses Gh}*q|Lz  
　　所得税 Income tax cCxBzkH6  
　　直接人工成本差异(direct labor variance) &#iTQD  
　　直接材料成本差异(direct material variance) )+6MK(<"  
　　在产品计价(work-in-process costing) JeE;V![  
　　联产品成本计算(joint products costing) yNTK
.  
　　生产成本汇总程序(accumulation process of procluction cost) k`N^Vdr  
　　制造费用差异(manufacturing expenses variance) wH@Ns~[MA  
　　实际成本与估计成本(actual cost and estimated cost) lg&t8FHa;  
　　工资费用分配(salary costs allocation) qo|WXwP2  
　　成本曲线(cost curve) -(=eM3o-9m  
　　农业生产成本(agriculture production cost) is-7 j7;  
　　原始成本和重置成本(original cost and replacement cost) GI1  
　　工程施工成本 1
.6:#  
　　直接成本与间接成本(direct cost and indirect cost) % oo2/aF  
　　可控成本(controllable cost) %QP0  
　　制造费用分配(manufacturing expenses allocation) q*>&^V$M  
　　理论成本与应用成本(theory cost and practice cost) ^cuc.g)c$?  
　　辅助生产成本分配(auxiliary production cost allocation) Ll4g[8  
　　期间,费用 BT"XT5@  
　　成本控制程序(procedure of cost control) t )}scf&^x  
　　成本记录(cost entry, cost recorder cost agenda) ^t#&@-'(d  
　　成本计算分批法(job costing method) c.e2M/  
　　成本计算分步法 l~$+,U&XNe  
　　直接人工成本差异(direct labor variance) \vO,Ee~#W  
　　成本控制方法(cost control method)