[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 h&3YGCl  
应交税金-增值税 Tax payable - VAT 2L_6x<u'  
应交税金-营业税 Tax payable - business tax AwUi+|7r])  
应交税金-消费税 Tax payable - consumable tax =,!\~`^  
应交税金-其他 Tax payable - others gwd (N  
递延税款贷项 Deferred taxation credit nR>r2wMk@  
股本 Share capital Mp$@`8X`  
已归还投资 Investment returned w@\vHH.;V  
利润分配-其他转入 Profit appropriation - other transfer in 5qUTMT['T  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {Hmo1|_S|  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y<"7x#AB!  
利润分配-提取储备基金 Profit appropriation - reserve fund HBE.F&C88  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PYRd]%X  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3l<S}k@M)  
利润分配-利润归还投资 Profit appropriation - return investment by profit }U w&Ny  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {yU+)t(.  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RE$`YCs5  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;{[>&4  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FSuAjBl0-  
期初未分配利润 Retained earnings, beginning of the year S\6[EQ65  
资本公积-股本溢价 Capital surplus - share premium )QagS.L{z  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z\ss4  
资本公积-接受现金捐赠 Capital surplus - cash donation Q^K"8 ;  
资本公积-股权投资准备 Capital surplus - investment reserve +z9@:L  
资本公积-拨款转入 Capital surplus - subsidiary 8;Fn7k_Uf  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5Ky# GuC  
资本公积-其他 Capital surplus - others &M/0g]4p  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $eV$2p3H  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IL/Yc1  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d1@%W;qX!  
盈余公积-储备基金 Surplus reserve - reserve fund 9~rUkHD  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w=h1pwY