[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 :Rq@%rL  
应交税金-增值税 Tax payable - VAT W*VQ"CW{^]  
应交税金-营业税 Tax payable - business tax _pk=IHGsB  
应交税金-消费税 Tax payable - consumable tax mAXTO7  
应交税金-其他 Tax payable - others VRMlr.T+  
递延税款贷项 Deferred taxation credit yKq;EcVx  
股本 Share capital ,P5HR +h  
已归还投资 Investment returned Cvi-4   
利润分配-其他转入 Profit appropriation - other transfer in XMuZ
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "BEU%,w  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GAPZt4Z2  
利润分配-提取储备基金 Profit appropriation - reserve fund o 1YhYA  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qg1LT8  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O+(Z`,^  
利润分配-利润归还投资 Profit appropriation - return investment by profit `\#Qr|GC  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends  #] n[  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c9DX  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4}96|2L5  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5tQffo8t  
期初未分配利润 Retained earnings, beginning of the year bQ_i&t\yzB  
资本公积-股本溢价 Capital surplus - share premium V@T G"YF  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "PnYa)?1  
资本公积-接受现金捐赠 Capital surplus - cash donation +Hv%m8'0|  
资本公积-股权投资准备 Capital surplus - investment reserve qAkx52v6  
资本公积-拨款转入 Capital surplus - subsidiary )WuuU [(  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )]rGGN
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资本公积-其他 Capital surplus - others FVL0K(V(  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %!LrC!6P4  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {h
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'g( R4deCX  
盈余公积-储备基金 Surplus reserve - reserve fund #& Rx(  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund i_f"?X;D