[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 !WNr09`  
　　股本 Share capital y$rp1||lH  
　　已归还投资 Investment returned c{[WOrA~#  
　　利润分配-其他转入 Profit appropriation - other transfer in DwPl,@T_i\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t V</x0#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ``{xm1GK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v2NzPzzyb  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /OEj]DNY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;IyQqP#,<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Yyf8B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HzV3O-Qz]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :|bPr_&U$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _:J!  |'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $P$OWp?b  
　　期初未分配利润 Retained earnings, beginning of the year pnWDsC~)  
　　资本公积-股本溢价 Capital surplus - share premium xp ae0vw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UWz<~Vy  
　　资本公积-接受现金捐赠 Capital surplus - cash donation tG'c79D\  
　　资本公积-股权投资准备 Capital surplus - investment reserve M%m$5[;n  
　　资本公积-拨款转入 Capital surplus - subsidiary k2~j:&p  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WE\V<MGS/  
　　资本公积-其他 Capital surplus - others YIfbc R5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B--`=@IRf"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?(Nls.c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (c;$^xZK  
　　盈余公积-储备基金 Surplus reserve - reserve fund >Gkkr{s9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *& 7Av7S  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u?!p[y6  
　　主营业务收入 Sales W1 E((2  
　　主营业务成本 Cost of sales O:4.xe  
　　主营业务税金及附加 Sales tax 9!tRM-  
　　营业费用 Operating expenses >
354O6  
　　管理费用 General and administrative expenses c}Qj
KJ-c  
　　财务费用 Financial expenses W<t,Ivg  
　　投资收益 Investment income
9i n&\  
　　其他业务收入 Other operating income /p~gm\5Z  
　　营业外收入 Non-operating income I_Q'+d  
　　补贴收入 Subsidy income H'+P7*k#M  
　　其他业务支出 Other operating expenses ^j@,N&W:lG  
　　营业外支出 Non-operating expenses >#SQDVFf  
　　所得税 Income tax pl5!Ih6  
　　直接人工成本差异(direct labor variance) CQS34&G$a  
　　直接材料成本差异(direct material variance) DEIn:d  
　　在产品计价(work-in-process costing) R
~#\gMs  
　　联产品成本计算(joint products costing) R4{2+q=0  
　　生产成本汇总程序(accumulation process of procluction cost) IL\#!|>  
　　制造费用差异(manufacturing expenses variance) p tMysYT'  
　　实际成本与估计成本(actual cost and estimated cost) #, Rmu  
　　工资费用分配(salary costs allocation) H13|bM<  
　　成本曲线(cost curve) Wcbb3N$+  
　　农业生产成本(agriculture production cost) u>}k+8~  
　　原始成本和重置成本(original cost and replacement cost) K*>lq|iu  
　　工程施工成本 99vm7"5hQ  
　　直接成本与间接成本(direct cost and indirect cost) !9B)/Xi  
　　可控成本(controllable cost) |+%K89W  
　　制造费用分配(manufacturing expenses allocation) RV-
7y^[]^  
　　理论成本与应用成本(theory cost and practice cost) Ie4}F|#=  
　　辅助生产成本分配(auxiliary production cost allocation) V1M oW;&  
　　期间,费用 M '[.ay  
　　成本控制程序(procedure of cost control) ,JX/`7 y  
　　成本记录(cost entry, cost recorder cost agenda) 88G Q F  
　　成本计算分批法(job costing method) T0
i_X(_  
　　成本计算分步法 Ygr1 S(=  
　　直接人工成本差异(direct labor variance) *G^QS"%  
　　成本控制方法(cost control method)