[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 p&b5% 4P  
应交税金-增值税 Tax payable - VAT H17-/|-;0!  
应交税金-营业税 Tax payable - business tax [wnDHy6W  
应交税金-消费税 Tax payable - consumable tax ^Q}eatEn  
应交税金-其他 Tax payable - others }6u2*(TmD  
递延税款贷项 Deferred taxation credit bBc-^  
股本 Share capital PoSpkJH  
已归还投资 Investment returned j+IrqPKC^  
利润分配-其他转入 Profit appropriation - other transfer in [ <c&|tfl  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Zu*K-ep"  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #q\x$  
利润分配-提取储备基金 Profit appropriation - reserve fund 9i q""  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p{$p $/A  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {w6/[-^  
利润分配-利润归还投资 Profit appropriation - return investment by profit E%N2k|%8d_  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends jM)C4ii.-$  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u9qMqeF  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f58?5(Dc|  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5\ fCd|  
期初未分配利润 Retained earnings, beginning of the year iEyeX0nm  
资本公积-股本溢价 Capital surplus - share premium ?Bi*1V<R  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yHo[{,4itA  
资本公积-接受现金捐赠 Capital surplus - cash donation /iaf ^ >  
资本公积-股权投资准备 Capital surplus - investment reserve %kshQ%P)?  
资本公积-拨款转入 Capital surplus - subsidiary @~td`Z?1y  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7V7zGx+Z7  
资本公积-其他 Capital surplus - others YX*x&5]lq  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _QOZsEe  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oXsL 9,  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JYb}Zw;  
盈余公积-储备基金 Surplus reserve - reserve fund l! bv^  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yY).mxRN