[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 @Gs*y 1  
应交税金-增值税 Tax payable - VAT D?w?0b Eu  
应交税金-营业税 Tax payable - business tax '`q&UPg]  
应交税金-消费税 Tax payable - consumable tax r5qp[Ss3F  
应交税金-其他 Tax payable - others J4qFU^  
递延税款贷项 Deferred taxation credit *r
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股本 Share capital A L/q6PWi  
已归还投资 Investment returned nXDU8|"  
利润分配-其他转入 Profit appropriation - other transfer in j2T Z`Z?a^  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7|6uY  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1FU(j*~:  
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y]5O45E0
  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8(UUc>g  
利润分配-利润归还投资 Profit appropriation - return investment by profit B\a-Q,Wf  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -LL49P6  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VnUWUIVJ  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =6b^j]1  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B./Lp_QK  
期初未分配利润 Retained earnings, beginning of the year UY*3b<F}  
资本公积-股本溢价 Capital surplus - share premium O/^7TBTn<r  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'c 0]8Y4  
资本公积-接受现金捐赠 Capital surplus - cash donation Rh-e C6P  
资本公积-股权投资准备 Capital surplus - investment reserve .P\wE";  
资本公积-拨款转入 Capital surplus - subsidiary xU#f>@v!  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d\}
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资本公积-其他 Capital surplus - others  4I7}  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B&&:A4  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -QL_a8NL  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DfP4 `  
盈余公积-储备基金 Surplus reserve - reserve fund !es?GJq`  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~:r:?PwWG