[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/df!I~  
　　股本 Share capital Uo|T6N  
　　已归还投资 Investment returned \YsLVOv%:d  
　　利润分配-其他转入 Profit appropriation - other transfer in sHSg _/|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LcHe5Bv%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Cg^1(dBd[9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &>}f\ch/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  LD}<|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gy5R"_MU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sz4;hSTy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =~k#<q1^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #ePtfRzJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D}nRH@<`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~eekv5  
　　期初未分配利润 Retained earnings, beginning of the year f!cYLU1e@  
　　资本公积-股本溢价 Capital surplus - share premium Cs ^'g'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g6.Tx]?b$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation h$$i@IO0  
　　资本公积-股权投资准备 Capital surplus - investment reserve =UZQ` {  
　　资本公积-拨款转入 Capital surplus - subsidiary (<Kf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation fZxEE~Q1  
　　资本公积-其他 Capital surplus - others OkQtM nq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j[:Iu#VR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G"*ch$:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /f!ze|  
　　盈余公积-储备基金 Surplus reserve - reserve fund cN]g^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V_=7q=9mV  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :g)`V4%  
　　主营业务收入 Sales Sfffm$H  
　　主营业务成本 Cost of sales H+VjY MvK  
　　主营业务税金及附加 Sales tax bN>|4hS  
　　营业费用 Operating expenses zj#8@gbh+  
　　管理费用 General and administrative expenses 7JLjA\k
  
　　财务费用 Financial expenses ()(/ 9t  
　　投资收益 Investment income a]?o"{{+  
　　其他业务收入 Other operating income ;:w0%>X^  
　　营业外收入 Non-operating income 0JV|wd8j  
　　补贴收入 Subsidy income JcW<<7R  
　　其他业务支出 Other operating expenses .^[{~#Pc*  
　　营业外支出 Non-operating expenses p}yp !(l  
　　所得税 Income tax 1&utf0TX6q  
　　直接人工成本差异(direct labor variance)  dm{/  
　　直接材料成本差异(direct material variance) %O
T?2-d  
　　在产品计价(work-in-process costing) tS3{y*yi  
　　联产品成本计算(joint products costing) w(!COu  
　　生产成本汇总程序(accumulation process of procluction cost) e]3b0`E  
　　制造费用差异(manufacturing expenses variance) p-2PC{% t|  
　　实际成本与估计成本(actual cost and estimated cost) $Rf)iW;h  
　　工资费用分配(salary costs allocation) SG-Xgr@  
　　成本曲线(cost curve) OF1Qr bj  
　　农业生产成本(agriculture production cost) /jd.<r=_I  
　　原始成本和重置成本(original cost and replacement cost) m+pFU?<|  
　　工程施工成本 M}N[> ,2'  
　　直接成本与间接成本(direct cost and indirect cost) Y86mg7[U/  
　　可控成本(controllable cost) &h;J_Ps  
　　制造费用分配(manufacturing expenses allocation) hixG/%aO  
　　理论成本与应用成本(theory cost and practice cost) w72\'  
　　辅助生产成本分配(auxiliary production cost allocation) (aSY.#;  
　　期间,费用 eq7>-Dmi@  
　　成本控制程序(procedure of cost control) 7;Vqr$9)  
　　成本记录(cost entry, cost recorder cost agenda) o=I.i>c  
　　成本计算分批法(job costing method) ZKoISuM  
　　成本计算分步法 {3|h^h_R  
　　直接人工成本差异(direct labor variance) Jm]P,jaLc  
　　成本控制方法(cost control method)