[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 UnOcw  
　　股本 Share capital 'M,O(utGv  
　　已归还投资 Investment returned <ToRPx&E  
　　利润分配-其他转入 Profit appropriation - other transfer in U &
RZx&W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3o`c`;H%p  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve G#j~8`3X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o<Qt<*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |f2bb  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund naVbcY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6rMNp"!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends <jG[ z69)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q,>4#J[2;s  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sf8F h  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yZc#@R[0  
　　期初未分配利润 Retained earnings, beginning of the year C sCH :>  
　　资本公积-股本溢价 Capital surplus - share premium Lm*PHG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +!$]a^3l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^y[- e9O|  
　　资本公积-股权投资准备 Capital surplus - investment reserve Fil6;R  
　　资本公积-拨款转入 Capital surplus - subsidiary GrI<w.9X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation czT]X F  
　　资本公积-其他 Capital surplus - others lPw`KW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f0 kz:sZ9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SE6c3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F$jfPy-f  
　　盈余公积-储备基金 Surplus reserve - reserve fund Fb6d1I^wR  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V#X<Yt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A+hA'0isF@  
　　主营业务收入 Sales r0q?e`nsA  
　　主营业务成本 Cost of sales H7}f[4S%  
　　主营业务税金及附加 Sales tax $'3'[Nr(;t  
　　营业费用 Operating expenses a(lmm@;V<  
　　管理费用 General and administrative expenses wY"BPl]b  
　　财务费用 Financial expenses P DwBSj  
　　投资收益 Investment income "6gBb
m  
　　其他业务收入 Other operating income .yB{+  
　　营业外收入 Non-operating income ^w_\D?  
　　补贴收入 Subsidy income w9675D+  
　　其他业务支出 Other operating expenses Y(=A HmR  
　　营业外支出 Non-operating expenses y7x*:xR[  
　　所得税 Income tax 38GZ_z}r  
　　直接人工成本差异(direct labor variance) B_*Ayk   
　　直接材料成本差异(direct material variance) *W2o$_Hs  
　　在产品计价(work-in-process costing) mDO! o  
　　联产品成本计算(joint products costing) 73JrK_h  
　　生产成本汇总程序(accumulation process of procluction cost) V=<AI.Z:w  
　　制造费用差异(manufacturing expenses variance) Y]DC; ,  
　　实际成本与估计成本(actual cost and estimated cost) *Tr9pq%m  
　　工资费用分配(salary costs allocation) SGu`vN]  
　　成本曲线(cost curve) 6zI}?KZf
 
　　农业生产成本(agriculture production cost) gux?P2f  
　　原始成本和重置成本(original cost and replacement cost) ?}#Iu
-IA  
　　工程施工成本 &Tg~A9y\  
　　直接成本与间接成本(direct cost and indirect cost) }s[`T   
　　可控成本(controllable cost) + ]iK^y-.r  
　　制造费用分配(manufacturing expenses allocation) } L_Zmi$  
　　理论成本与应用成本(theory cost and practice cost) 7&u$^c S(  
　　辅助生产成本分配(auxiliary production cost allocation) ] !n3j=*  
　　期间,费用 i&{%}==7  
　　成本控制程序(procedure of cost control) C7K]c4T  
　　成本记录(cost entry, cost recorder cost agenda) J,\e@  
　　成本计算分批法(job costing method) 3i~X`@$k>  
　　成本计算分步法 V>D }z8w7  
　　直接人工成本差异(direct labor variance) N_/+B]r }T  
　　成本控制方法(cost control method)