[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 @"
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应交税金-增值税 Tax payable - VAT  r3OtQ  
应交税金-营业税 Tax payable - business tax >b#CR/^z  
应交税金-消费税 Tax payable - consumable tax mr_N
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应交税金-其他 Tax payable - others 2$b1q!g<  
递延税款贷项 Deferred taxation credit qC& xuu|  
股本 Share capital ygm6(+  
已归还投资 Investment returned PR(KDwsT&l  
利润分配-其他转入 Profit appropriation - other transfer in j5[>HL  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n>:e8KVM;  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *!Gb_!98  
利润分配-提取储备基金 Profit appropriation - reserve fund jJ@@W~/)B  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &`>dY /Y  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +]yVSns 3  
利润分配-利润归还投资 Profit appropriation - return investment by profit 5^l-3s?M  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .{bT9S
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >Rdi]:]Bv  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x2l}$(7  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '&gUAt  
期初未分配利润 Retained earnings, beginning of the year -cZuP7oA  
资本公积-股本溢价 Capital surplus - share premium 7~P!Z=m^^f  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nSZp,?^  
资本公积-接受现金捐赠 Capital surplus - cash donation 9WQ'"wy AQ  
资本公积-股权投资准备 Capital surplus - investment reserve FcOrA3tt  
资本公积-拨款转入 Capital surplus - subsidiary =M4wP3V/  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :'fK`G 6  
资本公积-其他 Capital surplus - others _x`:Ne?  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eCg|@d%D  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eUgKwu;  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xs"\c7pC  
盈余公积-储备基金 Surplus reserve - reserve fund g&ba]?[A  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #a8i($k{e