[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 yg.o?eML  
应交税金-增值税 Tax payable - VAT 2?Y8hm  
应交税金-营业税 Tax payable - business tax IL go:xQ  
应交税金-消费税 Tax payable - consumable tax et2;{Tb,5  
应交税金-其他 Tax payable - others v
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递延税款贷项 Deferred taxation credit Wv|CJN
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股本 Share capital ",l6-<s  
已归还投资 Investment returned uI$n7\G!  
利润分配-其他转入 Profit appropriation - other transfer in ?q7MbQw  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uwQgu!|x  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3-btaG'P  
利润分配-提取储备基金 Profit appropriation - reserve fund hraR:l D  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lz!(OO,g  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uH?dy55Y  
利润分配-利润归还投资 Profit appropriation - return investment by profit W[I$([  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #|K{txC   
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2Z(t/Zp>  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8 :WN@  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v f zC2  
期初未分配利润 Retained earnings, beginning of the year Nyt*mbd5 {  
资本公积-股本溢价 Capital surplus - share premium XD?Lu _.  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,,H;2xYf  
资本公积-接受现金捐赠 Capital surplus - cash donation (/2rj[F&  
资本公积-股权投资准备 Capital surplus - investment reserve >fMzUTJ4  
资本公积-拨款转入 Capital surplus - subsidiary @<3E`j'p  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fP:]s@$  
资本公积-其他 Capital surplus - others 9Nps<+K  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #1%ahPhR+  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LofpBO6^  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^ ^ &H:q  
盈余公积-储备基金 Surplus reserve - reserve fund Mk~U/oq  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !uit