[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 hc Cp,b  
应交税金-增值税 Tax payable - VAT Vy<HA*  
应交税金-营业税 Tax payable - business tax +_l^ #?o,  
应交税金-消费税 Tax payable - consumable tax q%YV$$c  
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit W;6vpPhg#!  
股本 Share capital C#pZw[  
已归还投资 Investment returned LtgXS hp_!  
利润分配-其他转入 Profit appropriation - other transfer in _Xcn N:Rt  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K*-@Q0"KM{  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7Cqcb>\X  
利润分配-提取储备基金 Profit appropriation - reserve fund o(kM9G|  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O\KQl0*l\\  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &^&zR(o`  
利润分配-利润归还投资 Profit appropriation - return investment by profit * *H&+T/B  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0IkM  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m^~S  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u+t$l^S  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a,t``'c;  
期初未分配利润 Retained earnings, beginning of the year B@YyQ'  
资本公积-股本溢价 Capital surplus - share premium K4Dp:2/K%  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BP[|nL  
资本公积-接受现金捐赠 Capital surplus - cash donation $ <8~k^  
资本公积-股权投资准备 Capital surplus - investment reserve VZn=rw  
资本公积-拨款转入 Capital surplus - subsidiary UO Ug4  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sZgRt  
资本公积-其他 Capital surplus - others zSvgKmNY  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B$Z3+$h fF  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /t<@"BoV  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d%@~mcH>  
盈余公积-储备基金 Surplus reserve - reserve fund mog[pu:!,  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~ (On|h