[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]

应交税金-所得税 Tax payable - income tax r&TxRsg{  
应交税金-增值税 Tax payable - VAT "4r
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应交税金-营业税 Tax payable - business tax zu;Yw=cM)  
应交税金-消费税 Tax payable - consumable tax wvq<5gy}  
应交税金-其他 Tax payable - others M)b`~|Wt  
递延税款贷项 Deferred taxation credit q].C>R*ux8  
股本 Share capital QZwRg&d<o  
已归还投资 Investment returned Th!S?{v  
利润分配-其他转入 Profit appropriation - other transfer in m:"2I&0)WM  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,fYO>l';`f  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &0ULj6jj  
利润分配-提取储备基金 Profit appropriation - reserve fund X^@d
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m\~[^H~g  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4Uwt--KtFh  
利润分配-利润归还投资 Profit appropriation - return investment by profit AV8TP-Ls+  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZW\h,8%  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w=f8UtY9@A  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -R\} Q"  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [PQG]"  
期初未分配利润 Retained earnings, beginning of the year '.^JN
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资本公积-股本溢价 Capital surplus - share premium j+Tk|GRab  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1r.q]^Pq~  
资本公积-接受现金捐赠 Capital surplus - cash donation 7,O^c+  
资本公积-股权投资准备 Capital surplus - investment reserve ;M
JM~\L0  
资本公积-拨款转入 Capital surplus - subsidiary ;eA~z"g  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2.:b  
资本公积-其他 Capital surplus - others XRNL;X%}7  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fc\hQXYv  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W``e6RX-  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A"P1B]  
盈余公积-储备基金 Surplus reserve - reserve fund 5aWKyXBIx  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &GbCJ