[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 ;<#=|eD2  
应交税金-增值税 Tax payable - VAT TPmb]j  
应交税金-营业税 Tax payable - business tax Se>v|6  
应交税金-消费税 Tax payable - consumable tax c|X}[  
应交税金-其他 Tax payable - others !e}4>!L,(^  
递延税款贷项 Deferred taxation credit #
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股本 Share capital [= Xb*~  
已归还投资 Investment returned L&&AK`Ur3l  
利润分配-其他转入 Profit appropriation - other transfer in 3\K;y>NK  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B^C5?  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r ?z}TtDp  
利润分配-提取储备基金 Profit appropriation - reserve fund "p[3^<~uQ  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OV`li#H  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T1;>qgp4b  
利润分配-利润归还投资 Profit appropriation - return investment by profit R#!U
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends = VMELk!z  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UQjYWXvi  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +@~e9ZG%a  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wz;@Rl|F  
期初未分配利润 Retained earnings, beginning of the year Kf
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资本公积-股本溢价 Capital surplus - share premium -_bDbYL  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x M{SFF  
资本公积-接受现金捐赠 Capital surplus - cash donation 9[h8Dy  
资本公积-股权投资准备 Capital surplus - investment reserve !{vZvy"  
资本公积-拨款转入 Capital surplus - subsidiary I7W?}bR*6  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e^UUR-K%
 
资本公积-其他 Capital surplus - others #v*3-) 8  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -`5L;cxwk4  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qoEZ>  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Qe`Nb4xf  
盈余公积-储备基金 Surplus reserve - reserve fund M,we,!B0  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0@&/W-VXg