[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 {"gyXDE1  
应交税金-增值税 Tax payable - VAT }v'PY/d.  
应交税金-营业税 Tax payable - business tax &4[#_(pk  
应交税金-消费税 Tax payable - consumable tax }LHT#{+x  
应交税金-其他 Tax payable - others C>k;MvqO  
递延税款贷项 Deferred taxation credit Je4 .9?Ch  
股本 Share capital "Dmw-  
已归还投资 Investment returned Nw3I   
利润分配-其他转入 Profit appropriation - other transfer in J^F(]  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {'=Nb 5F  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z)6nu)  
利润分配-提取储备基金 Profit appropriation - reserve fund 8 /RfNGY  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -!bLMLIg  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I 1VEm?CQ  
利润分配-利润归还投资 Profit appropriation - return investment by profit SG+i\yu$h0  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3wa<,^kqy  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C9z~)aL }7  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p0y0T|H^  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $@:>7Y"  
期初未分配利润 Retained earnings, beginning of the year wk@(CKQzI,  
资本公积-股本溢价 Capital surplus - share premium "[".3V  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fy(nu-W  
资本公积-接受现金捐赠 Capital surplus - cash donation NbdM ec  
资本公积-股权投资准备 Capital surplus - investment reserve :)+@qxTy  
资本公积-拨款转入 Capital surplus - subsidiary :UJUh/U  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .olPm3MC  
资本公积-其他 Capital surplus - others dx?njR  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b/n 8UxA  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _'v }=:X  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MRVz:g\mi  
盈余公积-储备基金 Surplus reserve - reserve fund zoJkDr=jn  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund HA3SQ