[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 W{\){fr6O  
　　股本 Share capital pU`4bT(w%  
　　已归还投资 Investment returned 28L3"c  
　　利润分配-其他转入 Profit appropriation - other transfer in >r7{e:~q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZbJUOa?W
F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L3M
]06y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *pN,@ZV$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h(hb?f@1:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PgZ~of&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Y?Yix  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N{@kgc  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q E7 r{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {q2H_H
  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z']D8>d  
　　期初未分配利润 Retained earnings, beginning of the year v>TI.;{y  
　　资本公积-股本溢价 Capital surplus - share premium ruM16*S{=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P%5h!Z2m  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v~:$]a8  
　　资本公积-股权投资准备 Capital surplus - investment reserve .$>?2|gRv  
　　资本公积-拨款转入 Capital surplus - subsidiary #2c-@),  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation rm*Jo|eH`  
　　资本公积-其他 Capital surplus - others K#g)t/SZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !7SZZz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {#CyO b4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I(E1ym  
　　盈余公积-储备基金 Surplus reserve - reserve fund <Tr_,Ya{9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TL(L[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `Nnqdc2  
　　主营业务收入 Sales wU.K+4-k  
　　主营业务成本 Cost of sales STp}?Cb  
　　主营业务税金及附加 Sales tax UO}Kk*  
　　营业费用 Operating expenses 4.bL>Y>c  
　　管理费用 General and administrative expenses ?6@Y"5 z3g  
　　财务费用 Financial expenses E)%]?/w  
　　投资收益 Investment income >S5:zz\  
　　其他业务收入 Other operating income j r6)K;:.  
　　营业外收入 Non-operating income 'sI=*c  
　　补贴收入 Subsidy income Y7)YJI  
　　其他业务支出 Other operating expenses 5EDM?G  
　　营业外支出 Non-operating expenses 6vz9r)L  
　　所得税 Income tax 9="i'nYp  
　　直接人工成本差异(direct labor variance) c$ Kn.<a  
　　直接材料成本差异(direct material variance) vyT$IdV2  
　　在产品计价(work-in-process costing) ):C4"2l3  
　　联产品成本计算(joint products costing) -\yaP8V  
　　生产成本汇总程序(accumulation process of procluction cost) b w5|gmO  
　　制造费用差异(manufacturing expenses variance) Y'kD_T`f,  
　　实际成本与估计成本(actual cost and estimated cost) 0Ha1pqR  
　　工资费用分配(salary costs allocation) 4RsV\Y{FN  
　　成本曲线(cost curve) w5|az6wZB!  
　　农业生产成本(agriculture production cost) V0R
;q  
　　原始成本和重置成本(original cost and replacement cost) o Wg5-pMWZ  
　　工程施工成本 ]SpUD  
　　直接成本与间接成本(direct cost and indirect cost) ]J)WcM:  
　　可控成本(controllable cost) 94"R&
|  
　　制造费用分配(manufacturing expenses allocation) C\UD0r'p?  
　　理论成本与应用成本(theory cost and practice cost) $@q)IK%FDL  
　　辅助生产成本分配(auxiliary production cost allocation) 39?iX'*p
 
　　期间,费用 )` S,vF~  
　　成本控制程序(procedure of cost control) nK Rx_D$d  
　　成本记录(cost entry, cost recorder cost agenda) '6u;KIG
 
　　成本计算分批法(job costing method) *iS<]y  
　　成本计算分步法 #X7fs5$&  
　　直接人工成本差异(direct labor variance) ;ej;<7+  
　　成本控制方法(cost control method)