[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 GLn{s  
应交税金-增值税 Tax payable - VAT Y={&5Mir  
应交税金-营业税 Tax payable - business tax BR^7_q4q  
应交税金-消费税 Tax payable - consumable tax I)q,kP@yY  
应交税金-其他 Tax payable - others +_v$!@L8  
递延税款贷项 Deferred taxation credit  x:vu'A  
股本 Share capital -[= drj9I  
已归还投资 Investment returned ms($9Lv/  
利润分配-其他转入 Profit appropriation - other transfer in =.]l*6WV  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bWl5(S` Z  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l$K,#P<)  
利润分配-提取储备基金 Profit appropriation - reserve fund +$xeoxU>;  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tx"sH]n  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,*4p?|A  
利润分配-利润归还投资 Profit appropriation - return investment by profit i |{Dd%4vK  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X1IeSMAe  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a9n^WOJ6  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VL[R(a6c <  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6.5T/D*TT  
期初未分配利润 Retained earnings, beginning of the year dC
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资本公积-股本溢价 Capital surplus - share premium N=:5eAza  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e*(b  
资本公积-接受现金捐赠 Capital surplus - cash donation {T"0DSV  
资本公积-股权投资准备 Capital surplus - investment reserve S[tE&[$(p  
资本公积-拨款转入 Capital surplus - subsidiary B!gGK|8  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2^t#6XBk/  
资本公积-其他 Capital surplus - others 7 NC=*A~  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2,lqsd:xM  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LG~S8u  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cPgfTT  
盈余公积-储备基金 Surplus reserve - reserve fund bX.ja;;   
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *A}cL