[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 f-RK,#
^?,  
　　股本 Share capital c6AWn> H
 
　　已归还投资 Investment returned &jQ?v@|1c  
　　利润分配-其他转入 Profit appropriation - other transfer in (?&=T.*^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +Ov2`O8?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C2F
0tr|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund L/r@ S'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }At{'8*n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \E4B&!m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f@V3\Z/6E  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]]iPEm"@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !]?$f=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +5p{5 q(o  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6vy7l(%  
　　期初未分配利润 Retained earnings, beginning of the year dE=Ue#1U@5  
　　资本公积-股本溢价 Capital surplus - share premium `s HuM*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I4_d[O9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]Y
yia.B  
　　资本公积-股权投资准备 Capital surplus - investment reserve $p* p  
　　资本公积-拨款转入 Capital surplus - subsidiary &*,:1=p  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^CT&0  
　　资本公积-其他 Capital surplus - others HeN~c<NuB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve viaJblYj(f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9}tG\0tL*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve arZ@3]X%a  
　　盈余公积-储备基金 Surplus reserve - reserve fund L\aBc}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2 YxTMT  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 773/#c  
　　主营业务收入 Sales wsfd8T4  
　　主营业务成本 Cost of sales Cpl;vQ  
　　主营业务税金及附加 Sales tax j .A6S`  
　　营业费用 Operating expenses j) vlM+  
　　管理费用 General and administrative expenses e]>ori 8  
　　财务费用 Financial expenses 5i So8*9}  
　　投资收益 Investment income A2H4k|8  
　　其他业务收入 Other operating income -e@!  
　　营业外收入 Non-operating income KpiF0K  
　　补贴收入 Subsidy income v"DL'@$Ut{  
　　其他业务支出 Other operating expenses u' Qd,  
　　营业外支出 Non-operating expenses >H|` y@]  
　　所得税 Income tax hsLzj\)6  
　　直接人工成本差异(direct labor variance) A7XnHPIw  
　　直接材料成本差异(direct material variance) #VbVsl  
　　在产品计价(work-in-process costing) ;e8V +h  
　　联产品成本计算(joint products costing) _!V%fw  
　　生产成本汇总程序(accumulation process of procluction cost) $a;]_Y  
　　制造费用差异(manufacturing expenses variance) alFjc.~}  
　　实际成本与估计成本(actual cost and estimated cost) |Rzy8j*  
　　工资费用分配(salary costs allocation) g^>#^rLU  
　　成本曲线(cost curve) %'Xk)-+y  
　　农业生产成本(agriculture production cost) !$qKb_#nC  
　　原始成本和重置成本(original cost and replacement cost) m>&HuHf  
　　工程施工成本 &~sfYW  
　　直接成本与间接成本(direct cost and indirect cost) Jc*XX u)  
　　可控成本(controllable cost) CZ{k@z
`r  
　　制造费用分配(manufacturing expenses allocation) 74 8CD{KxW  
　　理论成本与应用成本(theory cost and practice cost) jdqj=Yc  
　　辅助生产成本分配(auxiliary production cost allocation) o@E/r.uK  
　　期间,费用 2h^WYpCm  
　　成本控制程序(procedure of cost control) ,t$,idcT+
 
　　成本记录(cost entry, cost recorder cost agenda) dWRrG-'  
　　成本计算分批法(job costing method) Lm)\Z P+W  
　　成本计算分步法 ,5k-.Md>2*  
　　直接人工成本差异(direct labor variance) !cEG}(|h  
　　成本控制方法(cost control method)