[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 ;,hoX6D$
 
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve   9 7qS.Z27  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r
*xw\  
利润分配-提取储备基金 Profit appropriation - reserve fund   o8pe07n(W  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund   uWT&`m_(2  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund   ~(E8~)f)  
利润分配-利润归还投资 Profit appropriation - return investment by profit o5A_j?t  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G~L#vAY  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OmuZ0@.  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,TA[el%#  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @+vTGjHA  
期初未分配利润 Retained earnings, beginning of the year )/^$J
Yz  
资本公积-股本溢价 Capital surplus - share premium $7 Uk;xV  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H ?:#Ui(p  
资本公积-接受现金捐赠 Capital surplus - cash donation )Ea_:
C'  
资本公积-股权投资准备 Capital surplus - investment reserve V zx(J)  
资本公积-拨款转入 Capital surplus - subsidiary &H>dE]Hq,  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6df&B .gg  
资本公积-其他 Capital surplus - others u(a&x|WY
 
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
F}4 0  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *N+aZV}`Z  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S.4YC>E  
盈余公积-储备基金 Surplus reserve - reserve fund @z RB4d$  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \<>%_y'/)h  
盈余公积-利润归还投资 Surplus reserve - reture investment by investment