[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 cZu:dwE  
应交税金-增值税 Tax payable - VAT oVu>jO:.  
应交税金-营业税 Tax payable - business tax en   
应交税金-消费税 Tax payable - consumable tax te|VKYN%}[  
应交税金-其他 Tax payable - others 8{ep`$(K@  
递延税款贷项 Deferred taxation credit F JzjS;  
股本 Share capital @.})nU  
已归还投资 Investment returned %S^`/Snv"  
利润分配-其他转入 Profit appropriation - other transfer in /nrD
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IQM!dC  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _ehU:3L`s  
利润分配-提取储备基金 Profit appropriation - reserve fund |9y&; 3  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pK3cg|}  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -X=f+4j  
利润分配-利润归还投资 Profit appropriation - return investment by profit %$cwbh-{{  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends WDZEnauE  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve < W?,n%  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~7ArH
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .,c8cq?  
期初未分配利润 Retained earnings, beginning of the year ?*T`a oB  
资本公积-股本溢价 Capital surplus - share premium +b{\v1b  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [)* fN|Hy  
资本公积-接受现金捐赠 Capital surplus - cash donation tly:$;K  
资本公积-股权投资准备 Capital surplus - investment reserve {*|y
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资本公积-拨款转入 Capital surplus - subsidiary %:??QD*  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q g>i8V  
资本公积-其他 Capital surplus - others GL/\uq  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve H1l'\  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T|E;U  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %B~`bUHjq  
盈余公积-储备基金 Surplus reserve - reserve fund !XFN/-Q ,  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund YFW+l~[#