[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 '3kcD7  
应交税金-增值税 Tax payable - VAT /k7wwZiY@  
应交税金-营业税 Tax payable - business tax dNVv4{S  
应交税金-消费税 Tax payable - consumable tax =!-5+I#e  
应交税金-其他 Tax payable - others .)8  
递延税款贷项 Deferred taxation credit G\Q9IcJ0dY  
股本 Share capital Wc#:f8dr  
已归还投资 Investment returned f@:CyB GQ  
利润分配-其他转入 Profit appropriation - other transfer in RyRqH:p)3  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0B0G2t&hr  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZZ A.a  
利润分配-提取储备基金 Profit appropriation - reserve fund VVrwOoCN  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uJ'9R`E ]1  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ! VRI_c  
利润分配-利润归还投资 Profit appropriation - return investment by profit J/4y|8T/y  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Wm6dQQ;Bj  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qCJ=Z  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qZG-Lh  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2%]hYr;  
期初未分配利润 Retained earnings, beginning of the year 2Yyb#Ow  
资本公积-股本溢价 Capital surplus - share premium U %:c],Fk  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X
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资本公积-接受现金捐赠 Capital surplus - cash donation {>.>7{7  
资本公积-股权投资准备 Capital surplus - investment reserve GMF c K=  
资本公积-拨款转入 Capital surplus - subsidiary 'rV2Bt,  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ": &|[9/  
资本公积-其他 Capital surplus - others iiwpSGFl]  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve REx[`x,GUh  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  =O^7TrM  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5|WOBOh>`&  
盈余公积-储备基金 Surplus reserve - reserve fund p\txlT  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L/k40cEI^z