[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
-@W9+Zf5  
　　股本 Share capital 8\n3 i"  
　　已归还投资 Investment returned l!mbpFt  
　　利润分配-其他转入 Profit appropriation - other transfer in hi
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　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `fu_){  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3o<d=@`r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund rf.pT+g.P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i"2OsGT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 37#&:[w>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )pB#7aEw  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends diq}\'f  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J1?

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　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T
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　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {ZJO5*  
　　期初未分配利润 Retained earnings, beginning of the year FaL\6w  
　　资本公积-股本溢价 Capital surplus - share premium \iuR+I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g9_zkGc7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y[ G_OoU  
　　资本公积-股权投资准备 Capital surplus - investment reserve L$ZjMJ  
　　资本公积-拨款转入 Capital surplus - subsidiary D tsZP (  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /F*Y~>*% 1  
　　资本公积-其他 Capital surplus - others R=D]:u<P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ma YU%h0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *$tXm4 O[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *FS8]!Qg  
　　盈余公积-储备基金 Surplus reserve - reserve fund a:kAo0@":j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund P*|N)S)X%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment xEb>6+-F@  
　　主营业务收入 Sales )H8_.]|  
　　主营业务成本 Cost of sales wwUI ;g  
　　主营业务税金及附加 Sales tax YW}$eW*  
　　营业费用 Operating expenses \Z-th,t  
　　管理费用 General and administrative expenses b IDUa  
　　财务费用 Financial expenses d t/AAk6  
　　投资收益 Investment income A2_ut6&eb  
　　其他业务收入 Other operating income _jWs(OmJ  
　　营业外收入 Non-operating income n zq
 
　　补贴收入 Subsidy income e~r/!B5X  
　　其他业务支出 Other operating expenses K$"#SZEi  
　　营业外支出 Non-operating expenses "T Zq")-  
　　所得税 Income tax Z}W{ iD{  
　　直接人工成本差异(direct labor variance) lZFu|(  
　　直接材料成本差异(direct material variance) &Mh.PzO=b  
　　在产品计价(work-in-process costing) 5mH[|_  
　　联产品成本计算(joint products costing) !3Q0Ahf  
　　生产成本汇总程序(accumulation process of procluction cost) q+g,?;Yx  
　　制造费用差异(manufacturing expenses variance) p{f R$-d  
　　实际成本与估计成本(actual cost and estimated cost) z7K{ ,y  
　　工资费用分配(salary costs allocation) S{c/3k~  
　　成本曲线(cost curve) q<3 nAE$?=  
　　农业生产成本(agriculture production cost) %iyc1]w{  
　　原始成本和重置成本(original cost and replacement cost) i8iT}^  
　　工程施工成本 {)YbksrJ{  
　　直接成本与间接成本(direct cost and indirect cost) uLhGp@Dx  
　　可控成本(controllable cost) 3I)~;>meo  
　　制造费用分配(manufacturing expenses allocation) 6$u/
N gS  
　　理论成本与应用成本(theory cost and practice cost) |OeyPD #  
　　辅助生产成本分配(auxiliary production cost allocation) %( CC  
　　期间,费用 +^.Yt0}  
　　成本控制程序(procedure of cost control) !xs}CxEyA  
　　成本记录(cost entry, cost recorder cost agenda) %~rEJB@{  
　　成本计算分批法(job costing method) -amo8V;2H  
　　成本计算分步法 #bOv}1,s  
　　直接人工成本差异(direct labor variance) Q*DT" W/0  
　　成本控制方法(cost control method)