[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 m&$H?yXW>  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   ,,G0}N@
7s  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <`N\FM^vo  
利润分配-提取储备基金 Profit appropriation - reserve fund   s*!2oj  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   # =322bnO  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   \|T0@V  
利润分配-利润归还投资 Profit appropriation - return investment by profit [M;P :
@  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends VKs$J)6  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IXg${I}_Q  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J#X7Ss  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I &m~ cBj<  
期初未分配利润 Retained earnings, beginning of the year  vG  
资本公积-股本溢价 Capital surplus - share premium hyTi':  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gVI*`$  
资本公积-接受现金捐赠 Capital surplus - cash donation 5jsnE )  
资本公积-股权投资准备 Capital surplus - investment reserve c?opVbJB\  
资本公积-拨款转入 Capital surplus - subsidiary +HfjnEbtBs  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |Y])|`_'G  
资本公积-其他 Capital surplus - others  6f{c  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {QhvHV  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M!I:$DZt  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F-=er e  
盈余公积-储备基金 Surplus reserve - reserve fund D<rjxP  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :
#gz)r  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment