[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 0U9+  
应交税金-增值税 Tax payable - VAT -uO%[/h;N  
应交税金-营业税 Tax payable - business tax 5~*
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应交税金-消费税 Tax payable - consumable tax %{=4Fa(Jux  
应交税金-其他 Tax payable - others %~ ;nlDw  
递延税款贷项 Deferred taxation credit jDFp31_ X  
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已归还投资 Investment returned f*UBigk  
利润分配-其他转入 Profit appropriation - other transfer in rK*hTjVn  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9#s,K! !3{  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d4[poi ~  
利润分配-提取储备基金 Profit appropriation - reserve fund (tgEa{rPAP  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund R A*(|n >  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bbM4A! N  
利润分配-利润归还投资 Profit appropriation - return investment by profit OE5X8DqQe  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Cl%V^xTb  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7^`RP e^a+  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UU*0d
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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 Qu!O V]Cc  
期初未分配利润 Retained earnings, beginning of the year 6R0D3kW  
资本公积-股本溢价 Capital surplus - share premium N=hSqw[  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #tCIuQ,  
资本公积-接受现金捐赠 Capital surplus - cash donation +k#mvPq  
资本公积-股权投资准备 Capital surplus - investment reserve @2QJm
 
资本公积-拨款转入 Capital surplus - subsidiary IJ+O),'  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Rv0-vH.n  
资本公积-其他 Capital surplus - others Q
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e-&L\M  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s$IcDuBu  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {\ A _%  
盈余公积-储备基金 Surplus reserve - reserve fund n5/ZJur  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kO /~i