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[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]

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离线jimson

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— 本帖被阿文哥从注会英语移动到本区(2012-07-02) —

递延税款贷项 Deferred taxation credit
　　股本 Share capital
　　已归还投资 Investment returned
　　利润分配-其他转入 Profit appropriation - other transfer in
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
　　利润分配-提取储备基金 Profit appropriation - reserve fund
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
　　期初未分配利润 Retained earnings, beginning of the year
　　资本公积-股本溢价 Capital surplus - share premium
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
　　资本公积-接受现金捐赠 Capital surplus - cash donation
　　资本公积-股权投资准备 Capital surplus - investment reserve
　　资本公积-拨款转入 Capital surplus - subsidiary
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
　　资本公积-其他 Capital surplus - others
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
　　盈余公积-储备基金 Surplus reserve - reserve fund
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment
　　主营业务收入 Sales
　　主营业务成本 Cost of sales
　　主营业务税金及附加 Sales tax
　　营业费用 Operating expenses
　　管理费用 General and administrative expenses
　　财务费用 Financial expenses
　　投资收益 Investment income
　　其他业务收入 Other operating income
　　营业外收入 Non-operating income
　　补贴收入 Subsidy income
　　其他业务支出 Other operating expenses
　　营业外支出 Non-operating expenses
　　所得税 Income tax
　　直接人工成本差异(direct labor variance)
　　直接材料成本差异(direct material variance)
　　在产品计价(work-in-process costing)
　　联产品成本计算(joint products costing)
　　生产成本汇总程序(accumulation process of procluction cost)
　　制造费用差异(manufacturing expenses variance)
　　实际成本与估计成本(actual cost and estimated cost)
　　工资费用分配(salary costs allocation)
　　成本曲线(cost curve)
　　农业生产成本(agriculture production cost)
　　原始成本和重置成本(original cost and replacement cost)
　　工程施工成本
　　直接成本与间接成本(direct cost and indirect cost)
　　可控成本(controllable cost)
　　制造费用分配(manufacturing expenses allocation)
　　理论成本与应用成本(theory cost and practice cost)
　　辅助生产成本分配(auxiliary production cost allocation)
　　期间,费用
　　成本控制程序(procedure of cost control)
　　成本记录(cost entry, cost recorder cost agenda)
　　成本计算分批法(job costing method)
　　成本计算分步法
　　直接人工成本差异(direct labor variance)
　　成本控制方法(cost control method)