[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 *EFuK8 ;  
　　股本 Share capital 2F/oWt|w?  
　　已归还投资 Investment returned QvlVjDIy  
　　利润分配-其他转入 Profit appropriation - other transfer in {v2[x W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sl)]yCD|5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "!:)qVL^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?BU?c:"f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UXOf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !^Q4ZL,-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 43*;"w=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `6v24?z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K}p0$Lc  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EfX,0NqT  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5a:YzQ4  
　　期初未分配利润 Retained earnings, beginning of the year D&D-E~b^  
　　资本公积-股本溢价 Capital surplus - share premium LKg9{0Y:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k|cP]p4,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N({-&A.N  
　　资本公积-股权投资准备 Capital surplus - investment reserve .+5;AtN  
　　资本公积-拨款转入 Capital surplus - subsidiary {]O.?Yru?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ov1#BeQ  
　　资本公积-其他 Capital surplus - others BuOe'$F 0t  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1+xi1w}3a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vtRz;~,Z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8TYoa:pZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund 07>D G#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "j=E8Dd}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5L,q,kVS  
　　主营业务收入 Sales a#&\65D  
　　主营业务成本 Cost of sales 4Dasj8GsV  
　　主营业务税金及附加 Sales tax sc z8`%  
　　营业费用 Operating expenses )O> M~  
　　管理费用 General and administrative expenses ',I$`h  
　　财务费用 Financial expenses /$j,p E=  
　　投资收益 Investment income yjM!M|  
　　其他业务收入 Other operating income d26#0Gt-4i  
　　营业外收入 Non-operating income Sb`SJ):x  
　　补贴收入 Subsidy income iAXF;'|W  
　　其他业务支出 Other operating expenses X&A2:A 6\+  
　　营业外支出 Non-operating expenses k-sBf Jy\  
　　所得税 Income tax Sy^@v%P'A  
　　直接人工成本差异(direct labor variance) o}yA{<"  
　　直接材料成本差异(direct material variance) H^g&e$d0  
　　在产品计价(work-in-process costing) uIR   
　　联产品成本计算(joint products costing) ix 5\Y  
　　生产成本汇总程序(accumulation process of procluction cost) ^CB@4$!   
　　制造费用差异(manufacturing expenses variance) J,k.*t:  
　　实际成本与估计成本(actual cost and estimated cost) a
)!R4  
　　工资费用分配(salary costs allocation) jK2gc^"t  
　　成本曲线(cost curve) \# 1p  
　　农业生产成本(agriculture production cost) Xet} J@C  
　　原始成本和重置成本(original cost and replacement cost) UFeQ%oRa8  
　　工程施工成本 rWJKK  
　　直接成本与间接成本(direct cost and indirect cost) O)` ye5>v  
　　可控成本(controllable cost) h#uk-7  
　　制造费用分配(manufacturing expenses allocation) 7+rroCr"  
　　理论成本与应用成本(theory cost and practice cost) 'i 8`LPQ  
　　辅助生产成本分配(auxiliary production cost allocation) x/%/MFK)>8  
　　期间,费用 TrBtTqH)  
　　成本控制程序(procedure of cost control) !iUT Re  
　　成本记录(cost entry, cost recorder cost agenda) }1NNXxQ  
　　成本计算分批法(job costing method) R%Xz3Z&|  
　　成本计算分步法 o>I,$=  
　　直接人工成本差异(direct labor variance) yg"FF:^T  
　　成本控制方法(cost control method)