[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]

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应交税金-增值税 Tax payable - VAT 7I#<w[l>k  
应交税金-营业税 Tax payable - business tax t9QnEP'  
应交税金-消费税 Tax payable - consumable tax ;?q>F3n  
应交税金-其他 Tax payable - others )o=ipm[  
递延税款贷项 Deferred taxation credit KxA^?,t[  
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已归还投资 Investment returned B.S zp_$  
利润分配-其他转入 Profit appropriation - other transfer in UPE9e    
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s%6{X48vY^  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {E 'go]  
利润分配-提取储备基金 Profit appropriation - reserve fund o0Z~9iF&  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .kl.awT  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b+4x2{  
利润分配-利润归还投资 Profit appropriation - return investment by profit )R+26wZ|n*  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '5f6 M^}|2  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I:l/U-b7h  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oe4r_EkYwW  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B$\,l.hE  
期初未分配利润 Retained earnings, beginning of the year 'joc8o sS  
资本公积-股本溢价 Capital surplus - share premium PLV-De  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [ Q@rW5,-  
资本公积-接受现金捐赠 Capital surplus - cash donation [& d"Z2gK  
资本公积-股权投资准备 Capital surplus - investment reserve |/YwMBi  
资本公积-拨款转入 Capital surplus - subsidiary MsD@pa  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3*v&6/K  
资本公积-其他 Capital surplus - others i&di}x  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J#/L}h;qH  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .Fl5b}C(  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SjmWl
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盈余公积-储备基金 Surplus reserve - reserve fund `mt
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund "0V8i%a