[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 V=5S=7 Z:  
应交税金-增值税 Tax payable - VAT z;P#  
应交税金-营业税 Tax payable - business tax 2HSFMgy  
应交税金-消费税 Tax payable - consumable tax Tn/Zs|  
应交税金-其他 Tax payable - others ]T|$nwQ  
递延税款贷项 Deferred taxation credit ]Jm\k'u[  
股本 Share capital gE $Uv*Gj  
已归还投资 Investment returned 4eB oR%2o  
利润分配-其他转入 Profit appropriation - other transfer in pnE]B0e  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KM)f~^  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0G-obHe0  
利润分配-提取储备基金 Profit appropriation - reserve fund #]5KWXC'~  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jIr\.i  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~]RfOpq^w  
利润分配-利润归还投资 Profit appropriation - return investment by profit `p9N| V  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n{<}<SVY  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZO/Jf Jn~  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <9 ^7r J  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &L5 )v\z  
期初未分配利润 Retained earnings, beginning of the year kppi>!6  
资本公积-股本溢价 Capital surplus - share premium ME0u|_dPjz  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?wl
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资本公积-接受现金捐赠 Capital surplus - cash donation 3M m_xYDud  
资本公积-股权投资准备 Capital surplus - investment reserve OI6Mx$  
资本公积-拨款转入 Capital surplus - subsidiary (yi zM  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b/qK/O8J  
资本公积-其他 Capital surplus - others 6;:D!},'c  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I}o} #OJ  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z2yO /$<  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0Fon`3(^\  
盈余公积-储备基金 Surplus reserve - reserve fund CmbgEGIh[a  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund VpYD/Oj4;