[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 "n e'iJf_(  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   q kKABow  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *nc4X9  
利润分配-提取储备基金 Profit appropriation - reserve fund   {DK:"ep  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   bn`zI~WS  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   S|J8:-  
利润分配-利润归还投资 Profit appropriation - return investment by profit %OtW\T=u  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends { &'TA  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L%0lX$2&\  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %PS-nF7v  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
:acQK=fe  
期初未分配利润 Retained earnings, beginning of the year ?c2TT Q  
资本公积-股本溢价 Capital surplus - share premium "qsNySI  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xY S%dLE"  
资本公积-接受现金捐赠 Capital surplus - cash donation [GP(r  
资本公积-股权投资准备 Capital surplus - investment reserve z3C^L  
资本公积-拨款转入 Capital surplus - subsidiary _UB I,Dg]  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _+N^yw,r*  
资本公积-其他 Capital surplus - others ^%
d{i'9?  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u
J
`&hX  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zoJ;5a.3B  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oW[,EW+u  
盈余公积-储备基金 Surplus reserve - reserve fund SIl g  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }$)<k
 
盈余公积-利润归还投资 Surplus reserve - reture investment by investment