[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 4i&Rd1#0dI  
应交税金-增值税 Tax payable - VAT Dk$<fMS,7c  
应交税金-营业税 Tax payable - business tax *ZLisq-f  
应交税金-消费税 Tax payable - consumable tax *_J{_7pwe  
应交税金-其他 Tax payable - others _NwHT`O[  
递延税款贷项 Deferred taxation credit Zv@ Fr9m  
股本 Share capital aO(iKlZ$  
已归还投资 Investment returned H2Z e\c  
利润分配-其他转入 Profit appropriation - other transfer in 8lDb<i  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZNDi;6e  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O&y`:#  
利润分配-提取储备基金 Profit appropriation - reserve fund 4^YE*6z  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T%FW|jKw  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5`:d$rv  
利润分配-利润归还投资 Profit appropriation - return investment by profit p_]b=3wt~  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?*xH HI/  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Dm}M8`|X  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @^ti*`  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  /d!  
期初未分配利润 Retained earnings, beginning of the year >!lpI5'Z&  
资本公积-股本溢价 Capital surplus - share premium ]91QZ~
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C4gES"
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资本公积-接受现金捐赠 Capital surplus - cash donation .}Xf<G&  
资本公积-股权投资准备 Capital surplus - investment reserve -&]!ig5v  
资本公积-拨款转入 Capital surplus - subsidiary !J!&JQ|  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B/;'D7i|S  
资本公积-其他 Capital surplus - others W#^.
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .L;e:cvx  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QS\wtTXj  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <HN{.p {  
盈余公积-储备基金 Surplus reserve - reserve fund x H=15JY1W  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund l1O"hd'~s