[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 57
Y(_h:  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   y)t< r  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u3R0_8 _.w  
利润分配-提取储备基金 Profit appropriation - reserve fund   I;qeDCM  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   F2:+i#lE  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   QKL5! L9`  
利润分配-利润归还投资 Profit appropriation - return investment by profit v}Gq.(b  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4xk'R[v  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 36,qh.LKn  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UO5^4  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rV<yM$IA  
期初未分配利润 Retained earnings, beginning of the year w}zl=w{G  
资本公积-股本溢价 Capital surplus - share premium J_ ?;On5  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =SA@3)kHH  
资本公积-接受现金捐赠 Capital surplus - cash donation :O-Y 67>&  
资本公积-股权投资准备 Capital surplus - investment reserve B'"C?d <7  
资本公积-拨款转入 Capital surplus - subsidiary vRp =L54z  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )}\jbh>RH  
资本公积-其他 Capital surplus - others ,)hUL/r6  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve , ?WTX  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %L.,:mtq)  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NC)Iu  
盈余公积-储备基金 Surplus reserve - reserve fund 7FW!3~3A_  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rBye%rQRq  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment