[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 Ra6}<
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应交税金-增值税 Tax payable - VAT m8G/;V[x  
应交税金-营业税 Tax payable - business tax 0LSJQ9\p  
应交税金-消费税 Tax payable - consumable tax A0,e3gb  
应交税金-其他 Tax payable - others 'i:lV'  
递延税款贷项 Deferred taxation credit P}>>$$b\Yi  
股本 Share capital 'cAS>s"$}V  
已归还投资 Investment returned Z6Z/Y()4Tl  
利润分配-其他转入 Profit appropriation - other transfer in g[uf e<  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &}|`h8JA]K  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xy`'h5  
利润分配-提取储备基金 Profit appropriation - reserve fund lDF7~N9J_  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1_]%,  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vlipB}  
利润分配-利润归还投资 Profit appropriation - return investment by profit Z c#Jb  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a;nYR5f  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |5&7;;$  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XW\ 3ttx  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E1`_[=8a9  
期初未分配利润 Retained earnings, beginning of the year 9'(m"c_  
资本公积-股本溢价 Capital surplus - share premium 9 g- 8u+&  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G )`gn  
资本公积-接受现金捐赠 Capital surplus - cash donation dWe
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资本公积-股权投资准备 Capital surplus - investment reserve Iz;^D!  
资本公积-拨款转入 Capital surplus - subsidiary #JY>  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F1L[C4'  
资本公积-其他 Capital surplus - others M 'oZK  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <^'IC9D]  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R9D2cu,{  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !R#PJH/TM  
盈余公积-储备基金 Surplus reserve - reserve fund I)0_0JXs  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]{#Xcqx