[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 By;{Y[@rS  
应交税金-增值税 Tax payable - VAT  6j6P&[  
应交税金-营业税 Tax payable - business tax !h.bD/?K  
应交税金-消费税 Tax payable - consumable tax &0Bs?oq_  
应交税金-其他 Tax payable - others .a_xQ]eQ  
递延税款贷项 Deferred taxation credit 4|INy=<"t  
股本 Share capital 8b|m66#|  
已归还投资 Investment returned '-2|GX_ o  
利润分配-其他转入 Profit appropriation - other transfer in +01bjM6F_1  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w:|YOeP  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~&7 *<`7{  
利润分配-提取储备基金 Profit appropriation - reserve fund !#TM%w  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =vD}O@tN  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund # n\|Q\W  
利润分配-利润归还投资 Profit appropriation - return investment by profit `]$H\gNI[8  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends C%QC^,KL  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o%3VE8-  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JfVGs; _,  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dz"HO!9  
期初未分配利润 Retained earnings, beginning of the year |QO)xEn~  
资本公积-股本溢价 Capital surplus - share premium feA(Rj  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @sG5Do  
资本公积-接受现金捐赠 Capital surplus - cash donation 15Vo_ wD<y  
资本公积-股权投资准备 Capital surplus - investment reserve Lv<)Dur0K  
资本公积-拨款转入 Capital surplus - subsidiary 3IYb gUG  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "SFs\] Z  
资本公积-其他 Capital surplus - others G&\!!i|IQ  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fK1^fzV  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LT:*K!>NOL  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yiAusl;  
盈余公积-储备基金 Surplus reserve - reserve fund &aWY{ ?_  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *OR(8;