[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 u4w!SD  
应交税金-增值税 Tax payable - VAT  ~IjID
 
应交税金-营业税 Tax payable - business tax MuQ)F-GSUu  
应交税金-消费税 Tax payable - consumable tax {?IbbT  
应交税金-其他 Tax payable - others r{9fm,  
递延税款贷项 Deferred taxation credit .#$2,"8  
股本 Share capital FX|&o>S(8  
已归还投资 Investment returned % dg[ho  
利润分配-其他转入 Profit appropriation - other transfer in 25-h5$s  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  w:QO@  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \#t)B J2  
利润分配-提取储备基金 Profit appropriation - reserve fund O0xqA\  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S6JXi>n  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0]iaNR %  
利润分配-利润归还投资 Profit appropriation - return investment by profit  =gM@[2  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends  16~E  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q N#bd~  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2~? E'  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %kV7 <:y  
期初未分配利润 Retained earnings, beginning of the year 9Pe$}N  
资本公积-股本溢价 Capital surplus - share premium ^PezV5(  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4d4+%5GE  
资本公积-接受现金捐赠 Capital surplus - cash donation |?2fq&2  
资本公积-股权投资准备 Capital surplus - investment reserve m 0vW<  
资本公积-拨款转入 Capital surplus - subsidiary *|dK1'Xr  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation =(D"(OsQ/  
资本公积-其他 Capital surplus - others Z%B6J>;uM  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3cL iZ%6^  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H4AT>}ri  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E KV[cq  
盈余公积-储备基金 Surplus reserve - reserve fund |&rCXfC  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I*3}e
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