[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 xt{f+c@P  
　　股本 Share capital ue YBD]3'  
　　已归还投资 Investment returned GQU9UXe  
　　利润分配-其他转入 Profit appropriation - other transfer in MV+S.`R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ch^tq",1>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pON
BF3H8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund tks3xS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mAI<zh&SQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3n\eCdV-b<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `63?FzTy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )2 Omsh  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &n
|S:"B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k1EAmA l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <%@S-+D`]  
　　期初未分配利润 Retained earnings, beginning of the year )ifEgBT  
　　资本公积-股本溢价 Capital surplus - share premium /^BaQeH?R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f]P&>j|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ZO`{t1   
　　资本公积-股权投资准备 Capital surplus - investment reserve >x$eKN  
　　资本公积-拨款转入 Capital surplus - subsidiary vCPiT2G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z / YF7wrx  
　　资本公积-其他 Capital surplus - others wZ^7#yX>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9 `3%o9V9Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _A8x{[$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Pk94O  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6" s}<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \P3[_kbf1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |'C{nTX  
　　主营业务收入 Sales ka3(sctZ5  
　　主营业务成本 Cost of sales W~TT`%[  
　　主营业务税金及附加 Sales tax
,+iREh;  
　　营业费用 Operating expenses $#bgt   
　　管理费用 General and administrative expenses
ywPFL/@  
　　财务费用 Financial expenses rQW&$M  
　　投资收益 Investment income ` 0YI?$G1  
　　其他业务收入 Other operating income NlBn V
 
　　营业外收入 Non-operating income B%|cp+/  
　　补贴收入 Subsidy income K):MT[/"  
　　其他业务支出 Other operating expenses ,mu=#}a@}  
　　营业外支出 Non-operating expenses {5ujKQOcR  
　　所得税 Income tax r306`)kX  
　　直接人工成本差异(direct labor variance) DOr()X  
　　直接材料成本差异(direct material variance) Z+zx*(X  
　　在产品计价(work-in-process costing) i2PPVT  
　　联产品成本计算(joint products costing) S\qYw(G  
　　生产成本汇总程序(accumulation process of procluction cost) kt.y"^  
　　制造费用差异(manufacturing expenses variance) D@M ZTb  
　　实际成本与估计成本(actual cost and estimated cost) JWu^7}@~=  
　　工资费用分配(salary costs allocation) :d&^//9  
　　成本曲线(cost curve) 3c#CEuu  
　　农业生产成本(agriculture production cost) fgb%SIi?  
　　原始成本和重置成本(original cost and replacement cost) 1T{A(<:o$  
　　工程施工成本 {x$h K98  
　　直接成本与间接成本(direct cost and indirect cost) $;9zD11  
　　可控成本(controllable cost) /Dn,;@ZwAi  
　　制造费用分配(manufacturing expenses allocation) oGK 1D  
　　理论成本与应用成本(theory cost and practice cost) H;QE',a9+i  
　　辅助生产成本分配(auxiliary production cost allocation) jKOjw#N  
　　期间,费用 8=]R6[,fD  
　　成本控制程序(procedure of cost control) \= M*x  
　　成本记录(cost entry, cost recorder cost agenda) [OH9/"  
　　成本计算分批法(job costing method) 5`$.GV  
　　成本计算分步法 I?).D?o  
　　直接人工成本差异(direct labor variance) sknta0^=2  
　　成本控制方法(cost control method)