[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 F=1 #qo<?  
　　股本 Share capital L8Tm8)  
　　已归还投资 Investment returned 7_76X)gIV  
　　利润分配-其他转入 Profit appropriation - other transfer in .7gh2K  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /YHO"4Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M.- {->  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pa+'0Y]71  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DR}I+<*%aD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kexV~Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xwof[BnEZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 52tc|j6~#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~a`[p
\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DlE,aYB  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &TQ~!ZMOR"  
　　期初未分配利润 Retained earnings, beginning of the year f ?)7MR=  
　　资本公积-股本溢价 Capital surplus - share premium 1Ng.Ukb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6Uk+a=Ar  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [B) !  
　　资本公积-股权投资准备 Capital surplus - investment reserve |;wc8 ;  
　　资本公积-拨款转入 Capital surplus - subsidiary 2WFZ6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :#^qn|{e  
　　资本公积-其他 Capital surplus - others
8lYA6A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I\k<PglRA  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X%IqZ{{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bN zb#P#hP  
　　盈余公积-储备基金 Surplus reserve - reserve fund )PP yJ@M  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  c2M  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +?o!"SJ  
　　主营业务收入 Sales 4F#H$`:[  
　　主营业务成本 Cost of sales ya8p 4N{_  
　　主营业务税金及附加 Sales tax pS ](Emn`.  
　　营业费用 Operating expenses =IsmPQKi  
　　管理费用 General and administrative expenses T3{~f  
　　财务费用 Financial expenses aX;>XL4  
　　投资收益 Investment income W{"sB:E  
　　其他业务收入 Other operating income 3u/JcU-<  
　　营业外收入 Non-operating income 'lA}E  
　　补贴收入 Subsidy income CE`]
X;#y  
　　其他业务支出 Other operating expenses nXLz<wE  
　　营业外支出 Non-operating expenses W4^zKnH  
　　所得税 Income tax c.IUqin  
　　直接人工成本差异(direct labor variance) fe/;U=te  
　　直接材料成本差异(direct material variance) OVi<d  
　　在产品计价(work-in-process costing) G^k'sgy.  
　　联产品成本计算(joint products costing) <.n,:ir  
　　生产成本汇总程序(accumulation process of procluction cost) OA&'T*)-A6  
　　制造费用差异(manufacturing expenses variance) t2(X  
　　实际成本与估计成本(actual cost and estimated cost) :C} I6v=  
　　工资费用分配(salary costs allocation) MOaI~xZ  
　　成本曲线(cost curve) V&nB*U&s"  
　　农业生产成本(agriculture production cost) /f1]U LmC:  
　　原始成本和重置成本(original cost and replacement cost) {kk%_q  
　　工程施工成本 T(?w}i  
　　直接成本与间接成本(direct cost and indirect cost) ]|CcQ1#|H  
　　可控成本(controllable cost) QX<n^W  
　　制造费用分配(manufacturing expenses allocation) {fACfSW6  
　　理论成本与应用成本(theory cost and practice cost) *HR pbe2  
　　辅助生产成本分配(auxiliary production cost allocation) &S{r;N5u  
　　期间,费用 1]Xx{j<  
　　成本控制程序(procedure of cost control) ;^xM" {G8  
　　成本记录(cost entry, cost recorder cost agenda) h$'6."I  
　　成本计算分批法(job costing method) TUnAsE/J&  
　　成本计算分步法 \s*UUODWK  
　　直接人工成本差异(direct labor variance) U3a
2wK  
　　成本控制方法(cost control method)