[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 5&v' aiWK  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   *:\-:*  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wJ1qJ!s@  
利润分配-提取储备基金 Profit appropriation - reserve fund   |;6FhDW+'  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   ~^$O NmI
5  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   \K`AO{ D@  
利润分配-利润归还投资 Profit appropriation - return investment by profit LpaY Md;  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends FT/H~|Z>  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,~X^8oY  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B{H;
3{ 0  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fW!~*
Q  
期初未分配利润 Retained earnings, beginning of the year qc|;qPj   
资本公积-股本溢价 Capital surplus - share premium Y<:%_]]  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hlp!6\gukp  
资本公积-接受现金捐赠 Capital surplus - cash donation k<ku5U1|
 
资本公积-股权投资准备 Capital surplus - investment reserve l6Ze6X I  
资本公积-拨款转入 Capital surplus - subsidiary 7.CzS  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "'9 4E,W  
资本公积-其他 Capital surplus - others LT!.M m  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <5@+:7Dv  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jkQv cU  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5aL0N  
盈余公积-储备基金 Surplus reserve - reserve fund (-(,~E  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yC =5/wy`  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment