[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 |\QR9>  
　　股本 Share capital $nn~K  
　　已归还投资 Investment returned T:)>Tcv}:  
　　利润分配-其他转入 Profit appropriation - other transfer in u:HKmP;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 07(E/A]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yqejd_cd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ljiq+tT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3BY/&'oX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n:wn(BC3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "3\RJ?eW:S  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @;rVB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *uEU9fX  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m9L+|r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares So`xd *C!  
　　期初未分配利润 Retained earnings, beginning of the year 2CmeO&(Qf*  
　　资本公积-股本溢价 Capital surplus - share premium >F+:ej  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #jZ:Ex  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }rO4b>J  
　　资本公积-股权投资准备 Capital surplus - investment reserve Bs##3{ylu  
　　资本公积-拨款转入 Capital surplus - subsidiary LL[+QcH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $hKgTf?  
　　资本公积-其他 Capital surplus - others ,7j`5iq[m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a@8knJ|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OW-+23)sj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z9D2,N.  
　　盈余公积-储备基金 Surplus reserve - reserve fund [w{ZP4d>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  L1F){8[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Xrz0ch  
　　主营业务收入 Sales U!e4_JBR'  
　　主营业务成本 Cost of sales ux=a9  
　　主营业务税金及附加 Sales tax _Jp_TvP>  
　　营业费用 Operating expenses 2sU
"p5 j  
　　管理费用 General and administrative expenses IcQ?^9%{  
　　财务费用 Financial expenses #e|eWi>  
　　投资收益 Investment income vaQ,l6z .h  
　　其他业务收入 Other operating income Q1jyetk~I  
　　营业外收入 Non-operating income >^Y9p~  
　　补贴收入 Subsidy income {^\-%3$  
　　其他业务支出 Other operating expenses &a|oJ'clz  
　　营业外支出 Non-operating expenses <5X@r#Lz  
　　所得税 Income tax `2@-'/$\I|  
　　直接人工成本差异(direct labor variance) mD=?C  
　　直接材料成本差异(direct material variance) :w];N|48s  
　　在产品计价(work-in-process costing) /C(L(
X  
　　联产品成本计算(joint products costing) VLO>{"{'  
　　生产成本汇总程序(accumulation process of procluction cost) HhpP}9P;  
　　制造费用差异(manufacturing expenses variance) ;=7z!:)  
　　实际成本与估计成本(actual cost and estimated cost) {$EXI]f  
　　工资费用分配(salary costs allocation) b~Ruhi[E  
　　成本曲线(cost curve) 5sE^MS1  
　　农业生产成本(agriculture production cost) Kz<xuulr  
　　原始成本和重置成本(original cost and replacement cost) w1}[lq@  
　　工程施工成本 .U1dcL6  
　　直接成本与间接成本(direct cost and indirect cost) 3jI.!xD`  
　　可控成本(controllable cost) Ym6ec|9;  
　　制造费用分配(manufacturing expenses allocation) zJsoenU  
　　理论成本与应用成本(theory cost and practice cost) pP r<8tm[  
　　辅助生产成本分配(auxiliary production cost allocation) ko:I.6-K  
　　期间,费用 */\.-L{h  
　　成本控制程序(procedure of cost control) aQG#bh [  
　　成本记录(cost entry, cost recorder cost agenda) -m@s 9k  
　　成本计算分批法(job costing method) ew"Fr1UGYZ  
　　成本计算分步法 YL.z|{\e  
　　直接人工成本差异(direct labor variance) {c1qC zM4  
　　成本控制方法(cost control method)