[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 d; lp^K M  
应交税金-增值税 Tax payable - VAT g/z9bOgIX  
应交税金-营业税 Tax payable - business tax rA*,)I_v@  
应交税金-消费税 Tax payable - consumable tax U YUIpe  
应交税金-其他 Tax payable - others Zpb3>0<R  
递延税款贷项 Deferred taxation credit a^[io1}-  
股本 Share capital >;xEzc!W3*  
已归还投资 Investment returned K1:F{*  
利润分配-其他转入 Profit appropriation - other transfer in Bo%M-Gmu  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ::H jpM  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *B:{g>0  
利润分配-提取储备基金 Profit appropriation - reserve fund qx0o,oZN!  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8GlH)J+kq  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xDADJ>u2K  
利润分配-利润归还投资 Profit appropriation - return investment by profit }T,E$vsx  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $<s@S;Ri  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;t?pyFT2Z  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qWE
"vI22M  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "6KOql3  
期初未分配利润 Retained earnings, beginning of the year /u:Sn=SPd  
资本公积-股本溢价 Capital surplus - share premium y_$^Po  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Bl`e+&b  
资本公积-接受现金捐赠 Capital surplus - cash donation ;;nmF#  
资本公积-股权投资准备 Capital surplus - investment reserve m(OBk;S~   
资本公积-拨款转入 Capital surplus - subsidiary )1x333.[c  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {7/6~\'/@  
资本公积-其他 Capital surplus - others GMNf#;x  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |?8CV\D!  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -IX;r1UD  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H50nR$$<*Y  
盈余公积-储备基金 Surplus reserve - reserve fund |=%$7b\C  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &OzJ^G\o