[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 ni6zo~+W]  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   S<z8  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |@VhR(^O$  
利润分配-提取储备基金 Profit appropriation - reserve fund   JsEnhE}]  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   ~MP /[,j`  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   !&5|:96o  
利润分配-利润归还投资 Profit appropriation - return investment by profit [AYJ(H/  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +_jM$?:F}  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fi%lN_Ev?  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {\X$vaF  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZCA= n  
期初未分配利润 Retained earnings, beginning of the year &{q<  
资本公积-股本溢价 Capital surplus - share premium Ym6v4k!@O  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &3SmTg %  
资本公积-接受现金捐赠 Capital surplus - cash donation nI] zRduC  
资本公积-股权投资准备 Capital surplus - investment reserve J!">L+Zcx  
资本公积-拨款转入 Capital surplus - subsidiary uX6p^KNm5  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l;@bs  
资本公积-其他 Capital surplus - others MRT<hB  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J+wnrGoK  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0IZF%`  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V."cmtf  
盈余公积-储备基金 Surplus reserve - reserve fund /N,\st  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kOC0d,  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment