[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 uYAMW{AT  
应交税金-增值税 Tax payable - VAT B'~CFj0W%=  
应交税金-营业税 Tax payable - business tax ?b3({ P  
应交税金-消费税 Tax payable - consumable tax }TsND6Ws3  
应交税金-其他 Tax payable - others X'.*I])  
递延税款贷项 Deferred taxation credit 7f#r&~=  
股本 Share capital al{}p  
已归还投资 Investment returned yvt :/X  
利润分配-其他转入 Profit appropriation - other transfer in K4j2xSGeo  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [@`K
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hp!. P1b  
利润分配-提取储备基金 Profit appropriation - reserve fund ;
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hWfC"0  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P"ATqQG%D  
利润分配-利润归还投资 Profit appropriation - return investment by profit 2qe]1B;  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {p)=#Jd`.P  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jR@J1IR<  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I'a&n}jx  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )&wJ_(z  
期初未分配利润 Retained earnings, beginning of the year >%Nqgn$V  
资本公积-股本溢价 Capital surplus - share premium 2/.I6IbL  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8|H^u6+yz  
资本公积-接受现金捐赠 Capital surplus - cash donation z<z\)  
资本公积-股权投资准备 Capital surplus - investment reserve @zAav
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资本公积-拨款转入 Capital surplus - subsidiary `c
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation .|x"'3#  
资本公积-其他 Capital surplus - others 8D1+["&  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oC >l|?h,  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /d prs(*K  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Lzy Ix!S  
盈余公积-储备基金 Surplus reserve - reserve fund {[$JiljD  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H*VZ&{\7