[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 ZjU=~)O}H  
应交税金-增值税 Tax payable - VAT JsmbW|t^  
应交税金-营业税 Tax payable - business tax n}< ir!ZTO  
应交税金-消费税 Tax payable - consumable tax 8W~ lU~-  
应交税金-其他 Tax payable - others W\it+/  
递延税款贷项 Deferred taxation credit F+ffl^BQ  
股本 Share capital L]k*QIn:h  
已归还投资 Investment returned cVQatm  
利润分配-其他转入 Profit appropriation - other transfer in :O9P(X*  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >vlQ|/C  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p`>AnfG  
利润分配-提取储备基金 Profit appropriation - reserve fund j \2]M  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T>#TDMU#Fm  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B/jrYT$;m  
利润分配-利润归还投资 Profit appropriation - return investment by profit $brKl8P  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .aNO( /kO  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .Qd}.EG  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hzaLx8L  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >9-Dd)<  
期初未分配利润 Retained earnings, beginning of the year h ZoC _\  
资本公积-股本溢价 Capital surplus - share premium !xkj30O(G  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @&?a] >L  
资本公积-接受现金捐赠 Capital surplus - cash donation c}\ 'x5:o  
资本公积-股权投资准备 Capital surplus - investment reserve {b
N Y  
资本公积-拨款转入 Capital surplus - subsidiary [ZuVUOm  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <z^SZ~G  
资本公积-其他 Capital surplus - others z>6.[Z(T  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }dy9IH  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hzaU8kb  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X(IyvfC  
盈余公积-储备基金 Surplus reserve - reserve fund y k?SD1hj  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund csYy7uzi