[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 gq%U5J"x;J  
应交税金-增值税 Tax payable - VAT W%ml/ 4  
应交税金-营业税 Tax payable - business tax |L9p.q  
应交税金-消费税 Tax payable - consumable tax S\76`Ot  
应交税金-其他 Tax payable - others Q|KD$2rB  
递延税款贷项 Deferred taxation credit ql/K$#u  
股本 Share capital <C1w?d$9I  
已归还投资 Investment returned )FQxVT,.  
利润分配-其他转入 Profit appropriation - other transfer in h`i*~${yg  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xA
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  P5Bva  
利润分配-提取储备基金 Profit appropriation - reserve fund tt&#4Z  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g"{`g6(+  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C6"{-{H  
利润分配-利润归还投资 Profit appropriation - return investment by profit hZIbN9)8A  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &s#OiF8  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v[~~q  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >//yvkZ9
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares = }ELu@\V[  
期初未分配利润 Retained earnings, beginning of the year "tT68  
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :3N6Ej  
资本公积-接受现金捐赠 Capital surplus - cash donation ,NAwSmocVP  
资本公积-股权投资准备 Capital surplus - investment reserve (N6=+dNY  
资本公积-拨款转入 Capital surplus - subsidiary "]T1DG"  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A&N$=9.N1  
资本公积-其他 Capital surplus - others ?`= <*{_o  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fJ GwT  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <=~*`eWV  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kfY. 9$(d  
盈余公积-储备基金 Surplus reserve - reserve fund ?%cZO"  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8\F|{vt#