[专业英语]中国注册会计师考试英文测试词汇整理4 [复制链接]

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应交税金-增值税 Tax payable - VAT /i
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应交税金-营业税 Tax payable - business tax clDHTj=~  
应交税金-消费税 Tax payable - consumable tax UTk r.T+2X  
应交税金-其他 Tax payable - others }NmNanW^  
递延税款贷项 Deferred taxation credit LtKB v4  
股本 Share capital >-cfZ9{!  
已归还投资 Investment returned 4tc:.  
利润分配-其他转入 Profit appropriation - other transfer in ae`| ic  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T] | d5E  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e>H:/24  
利润分配-提取储备基金 Profit appropriation - reserve fund :pC;`iQ  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /g.]RY+u|x  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Tj`5L6N;8  
利润分配-利润归还投资 Profit appropriation - return investment by profit D-ADv3
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3C^1frF  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PEXq:TA  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SN">g
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hKe30#:
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期初未分配利润 Retained earnings, beginning of the year 8 %Sb+w07  
资本公积-股本溢价 Capital surplus - share premium =x l~][  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d>i13dAI  
资本公积-接受现金捐赠 Capital surplus - cash donation 9`Q@'(m  
资本公积-股权投资准备 Capital surplus - investment reserve Wd 2sh   
资本公积-拨款转入 Capital surplus - subsidiary {=JF=8@A  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9K"JYJ q2  
资本公积-其他 Capital surplus - others <[Oo*:A!7  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T[uDZYx  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k*$3i  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tL(BpL'  
盈余公积-储备基金 Surplus reserve - reserve fund w G!u+  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :,UN8L "