[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 Zx d~c]n  
应交税金-增值税 Tax payable - VAT &EpAg@9!  
应交税金-营业税 Tax payable - business tax {iq3|x2[:  
应交税金-消费税 Tax payable - consumable tax =?-ye!w  
应交税金-其他 Tax payable - others 8dlw-Q'S  
递延税款贷项 Deferred taxation credit XduV+$03  
股本 Share capital y7|P-3[ 4w  
已归还投资 Investment returned SM^-Z|d?  
利润分配-其他转入 Profit appropriation - other transfer in i:l<C  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "ax..Mh\y  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DU=dLE6-P;  
利润分配-提取储备基金 Profit appropriation - reserve fund 2m~V{mUT!  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0Ld@H)  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bUY>st'  
利润分配-利润归还投资 Profit appropriation - return investment by profit h)me\U7UC  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends sQ8s7l0D  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H&yD*@  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ys#i@  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E{2Eoj;gq  
期初未分配利润 Retained earnings, beginning of the year _A0 mxq  
资本公积-股本溢价 Capital surplus - share premium 5H9r=a  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NxLXm,  
资本公积-接受现金捐赠 Capital surplus - cash donation ?r2#. W  
资本公积-股权投资准备 Capital surplus - investment reserve 8j4z{+'TQ  
资本公积-拨款转入 Capital surplus - subsidiary aceZ3U>W  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -&e92g&n   
资本公积-其他 Capital surplus - others u1c%T@w>Lz  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $:of=WTY(  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |0,vQv  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v<9&B94z  
盈余公积-储备基金 Surplus reserve - reserve fund PG]%Bv57  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund c c