[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 !{&r|6  
应交税金-增值税 Tax payable - VAT d!I%AlV  
应交税金-营业税 Tax payable - business tax /E6)>y66  
应交税金-消费税 Tax payable - consumable tax 11PL1zzH  
应交税金-其他 Tax payable - others nDkG}JkB!  
递延税款贷项 Deferred taxation credit YdI6|o@vc  
股本 Share capital #A>*pF  
已归还投资 Investment returned ]D6<6OB  
利润分配-其他转入 Profit appropriation - other transfer in HVM%B{(  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B;bP~e>W  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U#f*  
利润分配-提取储备基金 Profit appropriation - reserve fund }-[l)<F:  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g!0 j1  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Dk\%,[4(  
利润分配-利润归还投资 Profit appropriation - return investment by profit 4W>DW`{  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~vF*&^4Vh  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H;=yR]E  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m]DP{-s4  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (s'xO~p  
期初未分配利润 Retained earnings, beginning of the year v=^^Mr"Z^  
资本公积-股本溢价 Capital surplus - share premium l<_v3/3  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b8a(.}8*  
资本公积-接受现金捐赠 Capital surplus - cash donation &wNr2PHd#  
资本公积-股权投资准备 Capital surplus - investment reserve zZ}.2He8  
资本公积-拨款转入 Capital surplus - subsidiary m#h`iW  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t(}Y/'  
资本公积-其他 Capital surplus - others $;g*s?F*  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;)rhx`"n  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y95 #t  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z@q1&}D!  
盈余公积-储备基金 Surplus reserve - reserve fund !UzE&CirV  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y1`%3\