[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{K+1SPy4  
　　股本 Share capital 7 -V_)FK2c  
　　已归还投资 Investment returned ]i]sgg[  
　　利润分配-其他转入 Profit appropriation - other transfer in z
T+yZA.L  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Zr2QeLQC(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zck |jhJ6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund W%Zyt:H`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PuABS>.;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j'0*|f^z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vrW9<{   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m~NWY$oI9[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XY QUU0R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;1OTK6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $X&OGTlw^  
　　期初未分配利润 Retained earnings, beginning of the year LveqG  
　　资本公积-股本溢价 Capital surplus - share premium fW}H##b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;%z0iZmg  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #XY]@V
\  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;09J;sf  
　　资本公积-拨款转入 Capital surplus - subsidiary s3kEux^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation u]MF r2  
　　资本公积-其他 Capital surplus - others zB]T5]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &Y=NUDt_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <,hBoHZSL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j1iC1=`ZM  
　　盈余公积-储备基金 Surplus reserve - reserve fund K;xW/7?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `oz7Q(`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kWz%v  
　　主营业务收入 Sales c`}X2u]k  
　　主营业务成本 Cost of sales o5$K^2^g  
　　主营业务税金及附加 Sales tax *wF:Q;_<z  
　　营业费用 Operating expenses A07P$3>/W  
　　管理费用 General and administrative expenses ft6^s(t  
　　财务费用 Financial expenses
EIEq[`h  
　　投资收益 Investment income q(p0#Mk,E  
　　其他业务收入 Other operating income yaR;  
　　营业外收入 Non-operating income coFg69\^  
　　补贴收入 Subsidy income f8^58]wx0  
　　其他业务支出 Other operating expenses d=KOV;~);  
　　营业外支出 Non-operating expenses C[&&.w8Pm  
　　所得税 Income tax NU(/Yit  
　　直接人工成本差异(direct labor variance) R39R$\  
　　直接材料成本差异(direct material variance) M>J ADt_]  
　　在产品计价(work-in-process costing) hCvn(f  
　　联产品成本计算(joint products costing) rYS D-Kq  
　　生产成本汇总程序(accumulation process of procluction cost) E6@;e-]j  
　　制造费用差异(manufacturing expenses variance) Y#Vy:x[  
　　实际成本与估计成本(actual cost and estimated cost) 1Dcar F  
　　工资费用分配(salary costs allocation) .-Lqo=o\  
　　成本曲线(cost curve) YPy))>Q>cK  
　　农业生产成本(agriculture production cost) enzQ}^  
　　原始成本和重置成本(original cost and replacement cost) bv4cw#5z$9  
　　工程施工成本 mfN@tMp  
　　直接成本与间接成本(direct cost and indirect cost) D5m\u$~V  
　　可控成本(controllable cost) r=Q5=(hn   
　　制造费用分配(manufacturing expenses allocation) |YFD|  
　　理论成本与应用成本(theory cost and practice cost) U44H/5/  
　　辅助生产成本分配(auxiliary production cost allocation) _z5C plO  
　　期间,费用 uRy6~'  
　　成本控制程序(procedure of cost control) y&Hh8|'mC  
　　成本记录(cost entry, cost recorder cost agenda) YcV~S#b  
　　成本计算分批法(job costing method) LI<5;oE;  
　　成本计算分步法 .am*d|&+G  
　　直接人工成本差异(direct labor variance) WO9/rF_  
　　成本控制方法(cost control method)