[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 ir4uy  
应交税金-增值税 Tax payable - VAT \y%:[g}Fvw  
应交税金-营业税 Tax payable - business tax v&>TU(x\H  
应交税金-消费税 Tax payable - consumable tax tilL7  
应交税金-其他 Tax payable - others W1UG\d`2  
递延税款贷项 Deferred taxation credit {bUd"Tu  
股本 Share capital wb>>bV+U  
已归还投资 Investment returned o9:GKc  
利润分配-其他转入 Profit appropriation - other transfer in MO{6B#(<F  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `2Buf8|a,  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZhWtY  
利润分配-提取储备基金 Profit appropriation - reserve fund o >=YoG  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZZa$/q"  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (/c&#W  
利润分配-利润归还投资 Profit appropriation - return investment by profit pEjA*6v|,  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [p+h b
 
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o6$Q>g`]  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 43mV~Oj  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &S.zc@rN  
期初未分配利润 Retained earnings, beginning of the year E6-alBi%  
资本公积-股本溢价 Capital surplus - share premium su`]l"[,]  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oy
-Qy  
资本公积-接受现金捐赠 Capital surplus - cash donation c{Ax{-'R  
资本公积-股权投资准备 Capital surplus - investment reserve T#1>pED  
资本公积-拨款转入 Capital surplus - subsidiary NC 0H5  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4:=eO!6  
资本公积-其他 Capital surplus - others >Hr0ScmN@"  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0;-S){  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5Dy800.B2  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iaR^]|7_  
盈余公积-储备基金 Surplus reserve - reserve fund  _"ysJ&  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &/7 AW(?