[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 ;I5HMc_a"  
应交税金-增值税 Tax payable - VAT ZVK;m1?'  
应交税金-营业税 Tax payable - business tax !{Y$5)Xh`]  
应交税金-消费税 Tax payable - consumable tax WlWBYnphZs  
应交税金-其他 Tax payable - others Dugr{Y/0  
递延税款贷项 Deferred taxation credit :tzCuK?e  
股本 Share capital X
XxX;xz$  
已归还投资 Investment returned x<9|t(  
利润分配-其他转入 Profit appropriation - other transfer in =_.Zv  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i~ zL,/O8  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve - Nplx  
利润分配-提取储备基金 Profit appropriation - reserve fund 4i/TEHQ  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -kQ{~">w  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {%UY1n  
利润分配-利润归还投资 Profit appropriation - return investment by profit >MiA|N=  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;uR8pz e  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4vE,nx=  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )1H]a'j  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )M'#l<9B  
期初未分配利润 Retained earnings, beginning of the year ^t9"!K  
资本公积-股本溢价 Capital surplus - share premium HZfcLDrO  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #t3ju^ |?  
资本公积-接受现金捐赠 Capital surplus - cash donation y5+-_x,  
资本公积-股权投资准备 Capital surplus - investment reserve 7&m*: J  
资本公积-拨款转入 Capital surplus - subsidiary ];zi3oS^  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [x-Z)Q.5  
资本公积-其他 Capital surplus - others =We}&80x  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3#0nus|=S  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fwXk{P/  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d3^LalAp  
盈余公积-储备基金 Surplus reserve - reserve fund BD,~M*%z  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jG{xFz>x