[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 C2W&*W*  
应交税金-增值税 Tax payable - VAT M`.v/UQn  
应交税金-营业税 Tax payable - business tax |1^ !rHg  
应交税金-消费税 Tax payable - consumable tax %jmL #IN)  
应交税金-其他 Tax payable - others I0 C$  
递延税款贷项 Deferred taxation credit >^ M=/+<c  
股本 Share capital R3@$ao  
已归还投资 Investment returned CqbPUcK  
利润分配-其他转入 Profit appropriation - other transfer in $qh?$a  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?ZT+4U00U  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e'1}5Ky  
利润分配-提取储备基金 Profit appropriation - reserve fund %P-z3 0FHp  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O{nM yB  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $${9 %qPzb  
利润分配-利润归还投资 Profit appropriation - return investment by profit >TZyax<:  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &\/p5RX  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 84u%_4/  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cSs??i D"q  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^%k[YJtB=i  
期初未分配利润 Retained earnings, beginning of the year TSAVXng  
资本公积-股本溢价 Capital surplus - share premium 8^6
dK  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B]|"ePj-  
资本公积-接受现金捐赠 Capital surplus - cash donation @EzO bE{  
资本公积-股权投资准备 Capital surplus - investment reserve ;]xJC j  
资本公积-拨款转入 Capital surplus - subsidiary z\?cazQ  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation uPveAK}h  
资本公积-其他 Capital surplus - others 0'4V*Y  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Uk|(VR9  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dUL3UY3  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )Y@mL/_  
盈余公积-储备基金 Surplus reserve - reserve fund 7!"OF  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .3yxg}E>{