[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]

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应交税金-增值税 Tax payable - VAT 9kzytx
  
应交税金-营业税 Tax payable - business tax !SIGzj  
应交税金-消费税 Tax payable - consumable tax b#R3=TQS
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应交税金-其他 Tax payable - others |HJdpY>Uu  
递延税款贷项 Deferred taxation credit 'MPt K  
股本 Share capital ^q@.yL  
已归还投资 Investment returned }%[TJ@R;  
利润分配-其他转入 Profit appropriation - other transfer in y@'8vOh`  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z$Ynar  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JQ'NF l9<  
利润分配-提取储备基金 Profit appropriation - reserve fund `f}c 1  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @#1k+tSA,  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Rk5 6H  
利润分配-利润归还投资 Profit appropriation - return investment by profit C<2 vuZD  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends H=z @!rJc.  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r80w{[S$  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (F]f{8  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ooz+V;
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期初未分配利润 Retained earnings, beginning of the year gpsEN(.w  
资本公积-股本溢价 Capital surplus - share premium 4QdY"s(n  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s d>&6R^  
资本公积-接受现金捐赠 Capital surplus - cash donation (1%u`#5n-N  
资本公积-股权投资准备 Capital surplus - investment reserve PkQuN;a  
资本公积-拨款转入 Capital surplus - subsidiary 7_d gQI3y  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation eCMcr !.  
资本公积-其他 Capital surplus - others 07Yh  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =U!'v X d  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ($' rV!}  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9M:wUYHT  
盈余公积-储备基金 Surplus reserve - reserve fund oA}&o_Q%  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mKtZ@r)u