[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 vF"c  
应交税金-增值税 Tax payable - VAT `h?LVD'l  
应交税金-营业税 Tax payable - business tax :/B:FY=  
应交税金-消费税 Tax payable - consumable tax (
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应交税金-其他 Tax payable - others =yo{[&Jz  
递延税款贷项 Deferred taxation credit <P1rqM9^  
股本 Share capital ?0{yq>fTu  
已归还投资 Investment returned c15r':.5  
利润分配-其他转入 Profit appropriation - other transfer in /|?F)%v\  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *8PN!^  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yO=p3PV d  
利润分配-提取储备基金 Profit appropriation - reserve fund & 1[y"S  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u)v$JpNE  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !i^]UN   
利润分配-利润归还投资 Profit appropriation - return investment by profit >8|+%pK8<  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4 02x<H  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LP9)zi  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #4><r.v3  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SG:bM7*1'  
期初未分配利润 Retained earnings, beginning of the year 34ha26\np  
资本公积-股本溢价 Capital surplus - share premium "}@i+oS  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A[`G^$  
资本公积-接受现金捐赠 Capital surplus - cash donation a
VwH  
资本公积-股权投资准备 Capital surplus - investment reserve =h|wwQE  
资本公积-拨款转入 Capital surplus - subsidiary zI^Da!r.  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i?;R}%~  
资本公积-其他 Capital surplus - others o-z &7@3Hu  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]9*;;4Mg  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'a#mViPTQ)  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NG
" yPn  
盈余公积-储备基金 Surplus reserve - reserve fund ^P?vkO"pB?  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1CkdpYjsj