[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 >*$Xbj*  
应交税金-增值税 Tax payable - VAT Ndqhc  
应交税金-营业税 Tax payable - business tax M!]g36h[  
应交税金-消费税 Tax payable - consumable tax |?<r  
应交税金-其他 Tax payable - others = k>ygD_  
递延税款贷项 Deferred taxation credit 4CioVQdj  
股本 Share capital /PtmJ2[  
已归还投资 Investment returned WJw %[_W  
利润分配-其他转入 Profit appropriation - other transfer in ?L6ACi`9  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r!O4]j_3  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8J+:5b_?  
利润分配-提取储备基金 Profit appropriation - reserve fund *qL"&h5W  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aZYs?b>Gm  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kI# yW!  
利润分配-利润归还投资 Profit appropriation - return investment by profit >[TJ-%V>oR  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M9dUo7  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8nHFNOv6  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DX@*lM  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V?+Y[Q  
期初未分配利润 Retained earnings, beginning of the year J
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资本公积-股本溢价 Capital surplus - share premium 3']=w@~ O[  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B}2JK9  
资本公积-接受现金捐赠 Capital surplus - cash donation 9N{"ob Z  
资本公积-股权投资准备 Capital surplus - investment reserve /*) =o+  
资本公积-拨款转入 Capital surplus - subsidiary >PK \bLEo  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation uOnyU+fZV  
资本公积-其他 Capital surplus - others O=wu0n  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %^66(n)  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ao.v]6a  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z\P&i#  
盈余公积-储备基金 Surplus reserve - reserve fund :ODG]-QF  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'Gds?o8