[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 _c[ Bjip  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   wlSl ~A/s  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xLZJ[:gr  
利润分配-提取储备基金 Profit appropriation - reserve fund   }q8|t3  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   )Q:.1 H
gl  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   ;!RS q'L1  
利润分配-利润归还投资 Profit appropriation - return investment by profit Vr%>'XN>"  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yH
YqJ|t  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c:[z({
`  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p]z< 43O$  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h!@ t8R  
期初未分配利润 Retained earnings, beginning of the year cOhx  
资本公积-股本溢价 Capital surplus - share premium Q:nBx[%  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q oA?  
资本公积-接受现金捐赠 Capital surplus - cash donation NOzAk%s3I  
资本公积-股权投资准备 Capital surplus - investment reserve idG}p+(;  
资本公积-拨款转入 Capital surplus - subsidiary nYA@t=t0  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation */8b)I}yY  
资本公积-其他 Capital surplus - others P|0dZHpT  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E;I'b:U`  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y ~16o   
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $C&y-Hnar  
盈余公积-储备基金 Surplus reserve - reserve fund  SK6?;_  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G0e]PMeFl  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment