[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 M.g2y&8  
应交税金-增值税 Tax payable - VAT orJ|Q3c)d  
应交税金-营业税 Tax payable - business tax Kj0)/Fjl+  
应交税金-消费税 Tax payable - consumable tax }Z <I%GT  
应交税金-其他 Tax payable - others [)`*k#.=  
递延税款贷项 Deferred taxation credit P~(&lu/;P  
股本 Share capital 3r%v@8)!b  
已归还投资 Investment returned #o&T$D5  
利润分配-其他转入 Profit appropriation - other transfer in Nr@,In|JS  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W@}@5,}f>  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )F9IzR-&m  
利润分配-提取储备基金 Profit appropriation - reserve fund MK tI3vi?  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (F'~K,0  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >uCO=T,|  
利润分配-利润归还投资 Profit appropriation - return investment by profit >(:3H+  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HtN:v  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]FR#ZvM>x  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xEG:KSH  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y1`%3\  
期初未分配利润 Retained earnings, beginning of the year DvW Bvs,  
资本公积-股本溢价 Capital surplus - share premium @!$xSH  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r[E#JHw  
资本公积-接受现金捐赠 Capital surplus - cash donation 1drg5  
资本公积-股权投资准备 Capital surplus - investment reserve T#E{d  
资本公积-拨款转入 Capital surplus - subsidiary e,XT(KY  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >u%B n\G  
资本公积-其他 Capital surplus - others s\'t=}0q  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tdU'cc?M  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vb 36R_u  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o5],c9R9b  
盈余公积-储备基金 Surplus reserve - reserve fund hQ3@CfW  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jhT/}"v