[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 EkgS*q_  
　　股本 Share capital FylL7n  
　　已归还投资 Investment returned + O=wKsGD  
　　利润分配-其他转入 Profit appropriation - other transfer in ~z$vF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1D&Q{?RM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T
ggM/@k  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M2(+}gv;7p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3XYCtp8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZMy0iQ@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2i;G3"\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k]!Fh^O~,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~C6 d
5\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y j|Oy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H-~V:OCB~  
　　期初未分配利润 Retained earnings, beginning of the year QM=M<~<Voh  
　　资本公积-股本溢价 Capital surplus - share premium `$\g8Mo  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XMd-r8yYr  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jxU1u"WU  
　　资本公积-股权投资准备 Capital surplus - investment reserve O6NgI2[O  
　　资本公积-拨款转入 Capital surplus - subsidiary T YGUB%A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation d&4]?8}=.  
　　资本公积-其他 Capital surplus - others Mdsn"Y V  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
_nOJ.G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s9>f5u?d
K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~^cx a%  
　　盈余公积-储备基金 Surplus reserve - reserve fund {5QIQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Fd*)1FQKT  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U8KB@E  
　　主营业务收入 Sales BoE;,s>]NW  
　　主营业务成本 Cost of sales 6e3s |  
　　主营业务税金及附加 Sales tax 0W<:3+|n4  
　　营业费用 Operating expenses w$WN` =  
　　管理费用 General and administrative expenses n#[-1(P  
　　财务费用 Financial expenses yQ-&+16^  
　　投资收益 Investment income Mo\LFxx>4{  
　　其他业务收入 Other operating income 4n @ }X-)  
　　营业外收入 Non-operating income 3JVENn9  
　　补贴收入 Subsidy income W+-a@)sh3Q  
　　其他业务支出 Other operating expenses ]pp
i962Z  
　　营业外支出 Non-operating expenses D::$YR ~R  
　　所得税 Income tax Y u\
<  
　　直接人工成本差异(direct labor variance) #5-5N5-1  
　　直接材料成本差异(direct material variance) ;UTT>j  
　　在产品计价(work-in-process costing) ^m.QW*  
　　联产品成本计算(joint products costing) $_CE!_G&)  
　　生产成本汇总程序(accumulation process of procluction cost) dqMt6b\}  
　　制造费用差异(manufacturing expenses variance) bwR_ uF  
　　实际成本与估计成本(actual cost and estimated cost) eR PmN  
　　工资费用分配(salary costs allocation) weg u1Ny  
　　成本曲线(cost curve) 2A7 g}V  
　　农业生产成本(agriculture production cost) 3^AycwNBA  
　　原始成本和重置成本(original cost and replacement cost) <NZ^*]  
　　工程施工成本 g+;)?N* j  
　　直接成本与间接成本(direct cost and indirect cost) 7\m.xWX e  
　　可控成本(controllable cost) /fC @T  
　　制造费用分配(manufacturing expenses allocation) qR^KvAEQSo  
　　理论成本与应用成本(theory cost and practice cost) X]ow5{e  
　　辅助生产成本分配(auxiliary production cost allocation) V9[-# Ti  
　　期间,费用 < 3C~<  
　　成本控制程序(procedure of cost control) fmyyQ|]O"  
　　成本记录(cost entry, cost recorder cost agenda) bfy `UZr  
　　成本计算分批法(job costing method) [,[;'::=o4  
　　成本计算分步法 ~L$B]\/A5  
　　直接人工成本差异(direct labor variance) ^j&'2n@9a  
　　成本控制方法(cost control method)