[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 +~ZFao qf  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   YXFUZ9a#e  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d i;Fj  
利润分配-提取储备基金 Profit appropriation - reserve fund   !!\OB6  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   'Cq)/
}0  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   2B!Bogs  
利润分配-利润归还投资 Profit appropriation - return investment by profit W "}Cfv  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends LQr +)wI  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MODi:jsl  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }
zE Qrfl  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0|L%)'F  
期初未分配利润 Retained earnings, beginning of the year kX1#+X  
资本公积-股本溢价 Capital surplus - share premium HOPi2nf{  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |B` mWZ'"  
资本公积-接受现金捐赠 Capital surplus - cash donation 5(qc_~p^  
资本公积-股权投资准备 Capital surplus - investment reserve bS2)L4MQY  
资本公积-拨款转入 Capital surplus - subsidiary {*lRI  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ra~|;( %d  
资本公积-其他 Capital surplus - others X1N*}@:/  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =0" Zse,  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0Xe?{!@a  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]?/7iM  
盈余公积-储备基金 Surplus reserve - reserve fund UbDRE[^P  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund K7jz*|2  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment