[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 uQ-GJI^t  
　　股本 Share capital YA$YT8iMe  
　　已归还投资 Investment returned I;NW!"pU  
　　利润分配-其他转入 Profit appropriation - other transfer in c+3`hVV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #epbc K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s0dP3tz>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund E#+2)Q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j7Fb4;o{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \ji\r]k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit eZOR{|z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $x'jf?zs!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }R<t=):  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'r7[ 9[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c ^ds|7i]a  
　　期初未分配利润 Retained earnings, beginning of the year aI&~aezmN  
　　资本公积-股本溢价 Capital surplus - share premium F2}Fuupb.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l%2VA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |K1S(m<F  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^(^P#EEG  
　　资本公积-拨款转入 Capital surplus - subsidiary zN!W_2W*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )&_bY~
P  
　　资本公积-其他 Capital surplus - others |1!fuB A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n#x_da-m]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v_5qE  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sPi  
　　盈余公积-储备基金 Surplus reserve - reserve fund "O>~osj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]:Ep1DIMl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8%CznAO"?W  
　　主营业务收入 Sales N62;@Z\7  
　　主营业务成本 Cost of sales .)[E`a  
　　主营业务税金及附加 Sales tax a%Q`R;W  
　　营业费用 Operating expenses Pg
 T3E  
　　管理费用 General and administrative expenses b
\ED<'  
　　财务费用 Financial expenses 9f0`HvHC  
　　投资收益 Investment income K>+ v" x  
　　其他业务收入 Other operating income %U{sn\V  
　　营业外收入 Non-operating income C`[2B0  
　　补贴收入 Subsidy income E>QS^)ih  
　　其他业务支出 Other operating expenses o4p5`jOG@  
　　营业外支出 Non-operating expenses 5%2~/ "  
　　所得税 Income tax )8oyo~4?  
　　直接人工成本差异(direct labor variance) 0bh 6ay4  
　　直接材料成本差异(direct material variance) NW6;7nWb  
　　在产品计价(work-in-process costing) (E0WZ$f}  
　　联产品成本计算(joint products costing) _m?i$5  
　　生产成本汇总程序(accumulation process of procluction cost) e=VSO!(rY  
　　制造费用差异(manufacturing expenses variance) \@Cz 32wg  
　　实际成本与估计成本(actual cost and estimated cost) ?MFC(Wsh  
　　工资费用分配(salary costs allocation) \m|5Aqs  
　　成本曲线(cost curve) 5/P. 4<c7  
　　农业生产成本(agriculture production cost) @@\qso  
　　原始成本和重置成本(original cost and replacement cost) _DSDY$Ec  
　　工程施工成本 o=Z:0Ukl]  
　　直接成本与间接成本(direct cost and indirect cost) d3rjj4N"z  
　　可控成本(controllable cost) J'WzEgCnU  
　　制造费用分配(manufacturing expenses allocation) c\ZI 5&4jT  
　　理论成本与应用成本(theory cost and practice cost) w&H>`l06  
　　辅助生产成本分配(auxiliary production cost allocation) (.N n|lY<i  
　　期间,费用 #9(+)~irz`  
　　成本控制程序(procedure of cost control) t+A*Ws*o  
　　成本记录(cost entry, cost recorder cost agenda) q0%QMut%  
　　成本计算分批法(job costing method) bJMsB|r  
　　成本计算分步法 @Pc7$qD%  
　　直接人工成本差异(direct labor variance)
G_=i#Tu[  
　　成本控制方法(cost control method)