2011年注冊會計師考試常用英文測試詞匯整理(3)

　　遞延稅款貸項 Deferred taxation credit

　　股本 Share capital

　　已歸還投資 Investment returned

　　利潤分配-其他轉入 Profit appropriation - other transfer in

　　利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

　　利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve

　　利潤分配-提取儲備基金 Profit appropriation - reserve fund

　　利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund

　　利潤分配-提取職工獎勵及福利基金 Profit appropriation - staff bonus and welfare fund

　　利潤分配-利潤歸還投資 Profit appropriation - return investment by profit

　　利潤分配-應付優(yōu)先股股利 Profit appropriation - preference shares dividends

　　利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve

　　利潤分配-應付普通股股利 Profit appropriation - ordinary shares dividends

　　利潤分配-轉作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

　　期初未分配利潤 Retained earnings, beginning of the year

　　資本公積-股本溢價 Capital surplus - share premium

　　資本公積-接受捐贈非現(xiàn)金資產(chǎn)準備 Capital surplus - donation reserve

　　資本公積-接受現(xiàn)金捐贈 Capital surplus - cash donation

　　資本公積-股權投資準備 Capital surplus - investment reserve

　　資本公積-撥款轉入 Capital surplus - subsidiary

　　資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

　　資本公積-其他 Capital surplus - others

　　盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

　　盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

　　盈余公積-法定公益金 Surplus reserve - statutory welfare reserve

　　盈余公積-儲備基金 Surplus reserve - reserve fund

　　盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund

　　盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment

　　主營業(yè)務收入 Sales

　　主營業(yè)務成本 Cost of sales

　　主營業(yè)務稅金及附加 Sales tax

　　營業(yè)費用 Operating expenses

　　管理費用 General and administrative expenses

　　財務費用 Financial expenses

　　投資收益 Investment income

　　其他業(yè)務收入 Other operating income

　　營業(yè)外收入 Non-operating income

　　補貼收入 Subsidy income

　　其他業(yè)務支出 Other operating expenses

　　營業(yè)外支出 Non-operating expenses

　　所得稅 Income tax

　　直接人工成本差異(direct labor variance)

　　直接材料成本差異(direct material variance)

　　在產(chǎn)品計價(work-in-process costing)

　　聯(lián)產(chǎn)品成本計算(joint products costing)

　　生產(chǎn)成本匯總程序(accumulation process of procluction cost)

　　制造費用差異(manufacturing expenses variance)

　　實際成本與估計成本(actual cost and estimated cost)

　　工資費用分配(salary costs allocation)

　　成本曲線(cost curve)

　　農業(yè)生產(chǎn)成本(agriculture production cost)

　　原始成本和重置成本(original cost and replacement cost)

　　工程施工成本

　　直接成本與間接成本(direct cost and indirect cost)

　　可控成本(controllable cost)

　　制造費用分配(manufacturing expenses allocation)

　　理論成本與應用成本(theory cost and practice cost)

　　輔助生產(chǎn)成本分配(auxiliary production cost allocation)

　　期間,費用

　　成本控制程序(procedure of cost control)

　　成本記錄(cost entry, cost recorder cost agenda)

　　成本計算分批法(job costing method)

　　成本計算分步法

　　直接人工成本差異(direct labor variance)

　　成本控制方法(cost control method)

　　相關鏈接：

　　各地2011年注冊會計師考試報名時間及方式通知

　　2011年注冊會計師考試備考輔導資料大匯總

　　考生必讀：2011年注冊會計師考試高分技巧匯總