[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 #pdUJ2)yM  
　　股本 Share capital GD-&_6a  
　　已归还投资 Investment returned )gR=<oa  
　　利润分配-其他转入 Profit appropriation - other transfer in z(c9,3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve si(;y](  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8O1K[sEjui  
　　利润分配-提取储备基金 Profit appropriation - reserve fund j;K#]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zGc(Ef5`M6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v[<Bjs\q5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P,bd'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )y7_qxwbV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `"k9wC1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wHsB,2H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *Zd84wRSj  
　　期初未分配利润 Retained earnings, beginning of the year > 7 `&0?  
　　资本公积-股本溢价 Capital surplus - share premium cy~oPj]j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `0#H]=$2h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ul Mi.;/^  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?a/n<V '  
　　资本公积-拨款转入 Capital surplus - subsidiary e<gx~N9l'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AH{^spD{7,  
　　资本公积-其他 Capital surplus - others \|Dei);k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @{Py%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ? )3jqQ.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JhR W[~  
　　盈余公积-储备基金 Surplus reserve - reserve fund Hlj6$%.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )"O{D`uX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment MmU%%2QG  
　　主营业务收入 Sales %Ny) ?B  
　　主营业务成本 Cost of sales N b3$4(F  
　　主营业务税金及附加 Sales tax INMP"1  
　　营业费用 Operating expenses w\|Ei(  
　　管理费用 General and administrative expenses kRIB<@{  
　　财务费用 Financial expenses -.vDF?@G  
　　投资收益 Investment income F}ukZ DB  
　　其他业务收入 Other operating income `hB1b["(  
　　营业外收入 Non-operating income  YRB%:D@u  
　　补贴收入 Subsidy income 9(VRq^Z1  
　　其他业务支出 Other operating expenses sM\&.<B  
　　营业外支出 Non-operating expenses [ug,jEH"S  
　　所得税 Income tax 6 o[/F3`  
　　直接人工成本差异(direct labor variance) J+<p+(^*v  
　　直接材料成本差异(direct material variance) @Hr+/52B  
　　在产品计价(work-in-process costing) ;MTz]c  
　　联产品成本计算(joint products costing) Pl~P-n  
　　生产成本汇总程序(accumulation process of procluction cost) DOL%'k?B  
　　制造费用差异(manufacturing expenses variance) 7$b?m6fmK  
　　实际成本与估计成本(actual cost and estimated cost) W$\X~Q'0  
　　工资费用分配(salary costs allocation) fU*C/ d3  
　　成本曲线(cost curve) -a) T6:e  
　　农业生产成本(agriculture production cost) Q 2~5"  
　　原始成本和重置成本(original cost and replacement cost) I 8Y*@$h  
　　工程施工成本 ^GXEJU7U  
　　直接成本与间接成本(direct cost and indirect cost) m7 XjP2  
　　可控成本(controllable cost) kC^.4n om  
　　制造费用分配(manufacturing expenses allocation) 
.L;",E  
　　理论成本与应用成本(theory cost and practice cost) _C+DBA  
　　辅助生产成本分配(auxiliary production cost allocation) @oH[SWx  
　　期间,费用 rpU/s@%L  
　　成本控制程序(procedure of cost control) , Fytk34  
　　成本记录(cost entry, cost recorder cost agenda) <]#o*_aFP  
　　成本计算分批法(job costing method) y' tRANxQ  
　　成本计算分步法 N <pbO#e  
　　直接人工成本差异(direct labor variance) VbxAd 2')  
　　成本控制方法(cost control method)