[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 TUT][ =.=  
应交税金-增值税 Tax payable - VAT B:"THN^  
应交税金-营业税 Tax payable - business tax C ]Si|D
  
应交税金-消费税 Tax payable - consumable tax TGuiNobD  
应交税金-其他 Tax payable - others UL
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递延税款贷项 Deferred taxation credit in<Rq"L  
股本 Share capital Q@e[5RA+]  
已归还投资 Investment returned at!Y3VywG  
利润分配-其他转入 Profit appropriation - other transfer in J" j.'.  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ` b !5^W  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >Sa*`q3J  
利润分配-提取储备基金 Profit appropriation - reserve fund r _,_5 @0e  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )Fd HV;K  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I O%6 O  
利润分配-利润归还投资 Profit appropriation - return investment by profit sUl6hX4  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends It_M@  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }}QTHR  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -Z4{;I[Q@  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _a_xzv'  
期初未分配利润 Retained earnings, beginning of the year 2:}fe}  
资本公积-股本溢价 Capital surplus - share premium JJV0R}z?TV  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w.Ezg j  
资本公积-接受现金捐赠 Capital surplus - cash donation UX`]k{Mz  
资本公积-股权投资准备 Capital surplus - investment reserve * v8Ts  
资本公积-拨款转入 Capital surplus - subsidiary "HD+rmUEH  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Xf=XBoN|  
资本公积-其他 Capital surplus - others W$dn_9W  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ogM%N  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |eoid?=  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GwsY-jf  
盈余公积-储备基金 Surplus reserve - reserve fund bLz*A-  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 89{HJ9}