[专业英语]注册会计师考试会计英语复习辅导(四) [复制链接]

利润分配-其他转入 Profit appropriation -  other transfer in HYW+,ts'  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   ]2K>#sn-]  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mxP{"6  
利润分配-提取储备基金 Profit appropriation - reserve fund   Ww)q
Bsi8  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   >UR-37g{p  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   )h>Cp,|{  
利润分配-利润归还投资 Profit appropriation - return investment by profit f[h=> O  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ed>_=i  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .o.@cLdU  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uop_bJ  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F!^ Y!Y@H  
期初未分配利润 Retained earnings, beginning of the year Z-]d_Y~m4  
资本公积-股本溢价 Capital surplus - share premium 36 &7J{MU  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7m@pdq5Ub  
资本公积-接受现金捐赠 Capital surplus - cash donation r{6 ,;  
资本公积-股权投资准备 Capital surplus - investment reserve |Q.?<T:wt=  
资本公积-拨款转入 Capital surplus - subsidiary cs~ }k7><  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s+Ln>c'|o  
资本公积-其他 Capital surplus - others f85j?J m  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B3XVhU
P  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t-_N|iW' 5  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v|QFUa`  
盈余公积-储备基金 Surplus reserve - reserve fund tty6  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fs~n{z,ja%  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment