[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 FC/m,D50oI  
应交税金-增值税 Tax payable - VAT >jRz4%  
应交税金-营业税 Tax payable - business tax xG\&QE  
应交税金-消费税 Tax payable - consumable tax Bp>%' L  
应交税金-其他 Tax payable - others "JKrbgN@;L  
递延税款贷项 Deferred taxation credit ld$LG6[PA  
股本 Share capital OGrp{ s  
已归还投资 Investment returned 91}QuYv/_  
利润分配-其他转入 Profit appropriation - other transfer in  l rU}_`  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve srO{Ci0  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v-2.OS<o  
利润分配-提取储备基金 Profit appropriation - reserve fund # ]&=]K1V  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T/dchWG  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qte=<Z)  
利润分配-利润归还投资 Profit appropriation - return investment by profit %AXa(C\1  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W2qW`Ujo{  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7V%}U5  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _{TGO jZr  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rh HX0+  
期初未分配利润 Retained earnings, beginning of the year DNq=|?qn]  
资本公积-股本溢价 Capital surplus - share premium /{\tkvv-Z  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ng0V&oDI  
资本公积-接受现金捐赠 Capital surplus - cash donation w}K<,5I>  
资本公积-股权投资准备 Capital surplus - investment reserve (zCas}YAKI  
资本公积-拨款转入 Capital surplus - subsidiary Z,! w.TYo  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4\Mh2z5   
资本公积-其他 Capital surplus - others Gdi1lYu6V  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u&9|9+"N  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JyvX NV,  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QjVP]C}p  
盈余公积-储备基金 Surplus reserve - reserve fund =YR/X@&  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2_ <