[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 \O(~:KN  
应交税金-增值税 Tax payable - VAT ERz{, >
G?  
应交税金-营业税 Tax payable - business tax 6Dz N.fz  
应交税金-消费税 Tax payable - consumable tax jltW@co2sV  
应交税金-其他 Tax payable - others b,):&M~p  
递延税款贷项 Deferred taxation credit  mB<*we  
股本 Share capital }?^5L7n  
已归还投资 Investment returned 5VhJ*^R`y  
利润分配-其他转入 Profit appropriation - other transfer in .}ePm(  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Gx/kel[Y}  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o#=@!m  
利润分配-提取储备基金 Profit appropriation - reserve fund 9A!B|s  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =@y ?Np^A  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $ fFh4O4  
利润分配-利润归还投资 Profit appropriation - return investment by profit 9L9qLF5 t  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9U]j@*QN  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O#72h]  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nC(<eL  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E UjA-L(  
期初未分配利润 Retained earnings, beginning of the year M" R=;n  
资本公积-股本溢价 Capital surplus - share premium M~,N~ N1  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <tT.m[qg  
资本公积-接受现金捐赠 Capital surplus - cash donation 4I!g?Moh  
资本公积-股权投资准备 Capital surplus - investment reserve w:c9Z=KX  
资本公积-拨款转入 Capital surplus - subsidiary ~>B`T%=H  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 45.Vr[FS.  
资本公积-其他 Capital surplus - others pxb 4x#CC  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q.} guI\  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i)th] 1K%  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l?)!^}Qc  
盈余公积-储备基金 Surplus reserve - reserve fund otbr8&?-  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7~Z(dTdSG