[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 I_zk'  
应交税金-增值税 Tax payable - VAT p'Y&Z?8  
应交税金-营业税 Tax payable - business tax :?$Sb8OuIL  
应交税金-消费税 Tax payable - consumable tax (N*<\6kr  
应交税金-其他 Tax payable - others [DotS\p!z  
递延税款贷项 Deferred taxation credit a*W_fxb  
股本 Share capital PzMlua  
已归还投资 Investment returned <wUD  
利润分配-其他转入 Profit appropriation - other transfer in (DG@<K,6  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  9
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :tjgg]  
利润分配-提取储备基金 Profit appropriation - reserve fund o8};e  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cXOje"5i  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bRK CY6  
利润分配-利润归还投资 Profit appropriation - return investment by profit :_o] F  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9zoT6QP4  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DnG/ n  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2,8/Cb  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f%Z ;05  
期初未分配利润 Retained earnings, beginning of the year .Ca"$2  
资本公积-股本溢价 Capital surplus - share premium )KaLSL>  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j.=UI-&m  
资本公积-接受现金捐赠 Capital surplus - cash donation D0Vyh"ua  
资本公积-股权投资准备 Capital surplus - investment reserve nJtEUVMt  
资本公积-拨款转入 Capital surplus - subsidiary 93E,  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v+!y;N;Q  
资本公积-其他 Capital surplus - others ]k::J>84  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "<PoJPh  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >-_:*/66!  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;NiArcAS!  
盈余公积-储备基金 Surplus reserve - reserve fund p4m^ ~e  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _DPB?)!x