[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 #Sg"/Cc  
应交税金-增值税 Tax payable - VAT KCnm_4  
应交税金-营业税 Tax payable - business tax P=Su)c  
应交税金-消费税 Tax payable - consumable tax 7 4]qz,  
应交税金-其他 Tax payable - others uc/W/c u,  
递延税款贷项 Deferred taxation credit \r"gqv)^  
股本 Share capital zpZfsn!  
已归还投资 Investment returned <jBRUa[j_  
利润分配-其他转入 Profit appropriation - other transfer in ~EU\\;1Rmq  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "C
s36k  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I:("f+ H  
利润分配-提取储备基金 Profit appropriation - reserve fund BlqISyrY  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^,aI2vC  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )W&{OMr  
利润分配-利润归还投资 Profit appropriation - return investment by profit !@ {s M6U  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Zpz3?VM(  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  s;-AZr)  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LL==2KNUo  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JX{_,2*$  
期初未分配利润 Retained earnings, beginning of the year ^9kx3Pw?8  
资本公积-股本溢价 Capital surplus - share premium dg_w$#  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?hViOh$.  
资本公积-接受现金捐赠 Capital surplus - cash donation M{4XNE]m  
资本公积-股权投资准备 Capital surplus - investment reserve {(I":rt#  
资本公积-拨款转入 Capital surplus - subsidiary :[7O=[pk  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation QQv%>=_`  
资本公积-其他 Capital surplus - others hw(\3h()  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Fm*npK
 
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !s:e  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hz)i.
AA 4  
盈余公积-储备基金 Surplus reserve - reserve fund kpxGC,I^*.  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $lq.*UQ;0