[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 ;2q;RT`h  
应交税金-增值税 Tax payable - VAT A8&yB;T$y  
应交税金-营业税 Tax payable - business tax %Rj:r!XB:  
应交税金-消费税 Tax payable - consumable tax \Si@t
{`O  
应交税金-其他 Tax payable - others t_6sD r'.  
递延税款贷项 Deferred taxation credit = B4U~|k  
股本 Share capital ;W] NT4p  
已归还投资 Investment returned 6e&Y%O'8  
利润分配-其他转入 Profit appropriation - other transfer in mVfg+d(  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N3g[,BE  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q {@j$fMt0  
利润分配-提取储备基金 Profit appropriation - reserve fund BoYWx^VHx^  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :P#  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;ZPAnd:pb  
利润分配-利润归还投资 Profit appropriation - return investment by profit o\vIYQ   
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ks<gSCB  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `Jhu&MWg  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O|m-Uz"+  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z=<x.F  
期初未分配利润 Retained earnings, beginning of the year wvvMesX<L  
资本公积-股本溢价 Capital surplus - share premium ';us;x
R#  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8fFURk  
资本公积-接受现金捐赠 Capital surplus - cash donation Ay;=1g)8+f  
资本公积-股权投资准备 Capital surplus - investment reserve h.>6>5$n  
资本公积-拨款转入 Capital surplus - subsidiary zk=5uKcPE  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation XmXp0b7  
资本公积-其他 Capital surplus - others &1YAPxX  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <use+C2  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mV^+`GWvo  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jJdw\`  
盈余公积-储备基金 Surplus reserve - reserve fund *X8<hYKZq  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mwVH>3{j