[专业英语]中国注册会计师考试英文测试词汇整理4 [复制链接]

应交税金-所得税 Tax payable - income tax ?t46TV'G  
应交税金-增值税 Tax payable - VAT "MOM@4\  
应交税金-营业税 Tax payable - business tax n Hz Xp:"  
应交税金-消费税 Tax payable - consumable tax @vs+)aRa  
应交税金-其他 Tax payable - others XOsuRI?  
递延税款贷项 Deferred taxation credit ,=jwQG4wq  
股本 Share capital i_Ol vuy~  
已归还投资 Investment returned Y,n&g45m  
利润分配-其他转入 Profit appropriation - other transfer in e#BxlC  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9#cPEbb~  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g:8k,1y5  
利润分配-提取储备基金 Profit appropriation - reserve fund $MhfGMk!'  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z4KYVHD,  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _X;xW#go  
利润分配-利润归还投资 Profit appropriation - return investment by profit z>}H[0[#  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wN
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \I"n~h^_  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m#|;?z  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >sGIpER7  
期初未分配利润 Retained earnings, beginning of the year bS7%%8C  
资本公积-股本溢价 Capital surplus - share premium NpI "XQ  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w]1Ltq*g/  
资本公积-接受现金捐赠 Capital surplus - cash donation 29z$z$l4  
资本公积-股权投资准备 Capital surplus - investment reserve V96:+r  
资本公积-拨款转入 Capital surplus - subsidiary {0?^$R8j  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation x`n7D  
资本公积-其他 Capital surplus - others ;XagLy  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XN|[8+#U<@  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Smg z}  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve djmd @{Djt  
盈余公积-储备基金 Surplus reserve - reserve fund E/Of kL*\  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZB+~0[C