[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 t,nB`g?  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   $vz%   
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve < Ifnf6~  
利润分配-提取储备基金 Profit appropriation - reserve fund   (0f^Hh wF  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   =<xbE;,0  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   }FVX5/.'  
利润分配-利润归还投资 Profit appropriation - return investment by profit {Wo7=a
R  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rg
.if"o  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;_\P;s  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?Pc3*.  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K4~Ox  
期初未分配利润 Retained earnings, beginning of the year l[k$O$jo  
资本公积-股本溢价 Capital surplus - share premium O2f2Fb$B7  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RGmpkQEp   
资本公积-接受现金捐赠 Capital surplus - cash donation Xi.?9J
`@  
资本公积-股权投资准备 Capital surplus - investment reserve _TF>c:m3  
资本公积-拨款转入 Capital surplus - subsidiary _#B/#^a  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~O-8h0d3  
资本公积-其他 Capital surplus - others t`B']Ac;T  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t;3.;  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FeLP!oS>  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L4b4 X  
盈余公积-储备基金 Surplus reserve - reserve fund R kzBn  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -&}E:zoe  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment