[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 NnrX64|0  
应交税金-增值税 Tax payable - VAT ;gK+AU  
应交税金-营业税 Tax payable - business tax > 9i@W@M  
应交税金-消费税 Tax payable - consumable tax A5!f#  
应交税金-其他 Tax payable - others t}_qtO7>  
递延税款贷项 Deferred taxation credit &"K74  
股本 Share capital (!W:-|[K
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已归还投资 Investment returned ]*ZL>fuD|  
利润分配-其他转入 Profit appropriation - other transfer in B~caHG1b  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #^yw!~:{  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }yx'U 3  
利润分配-提取储备基金 Profit appropriation - reserve fund VISNmz2P  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {p yo  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?P0$n 7,  
利润分配-利润归还投资 Profit appropriation - return investment by profit A4Q8^^byY  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g[q1P:I@W  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x)THeH@  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `:-{8Vo7  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ia0.I " ,  
期初未分配利润 Retained earnings, beginning of the year GT|=Apnwr%  
资本公积-股本溢价 Capital surplus - share premium >9uDY+70I3  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1i$9x$4~E  
资本公积-接受现金捐赠 Capital surplus - cash donation pWO,yxr:  
资本公积-股权投资准备 Capital surplus - investment reserve T% Kj >
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资本公积-拨款转入 Capital surplus - subsidiary 4F)z-<-b  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z<sf}6q  
资本公积-其他 Capital surplus - others &N[~+"  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5?kF'yksR  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2\CFt;fk  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F4YCU$V  
盈余公积-储备基金 Surplus reserve - reserve fund O}Fp\"  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &r/a\t,8n