[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 LH]nJdq?)  
应交税金-增值税 Tax payable - VAT Vy
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应交税金-营业税 Tax payable - business tax $b\Gl=YX^  
应交税金-消费税 Tax payable - consumable tax |GL#E"[&'  
应交税金-其他 Tax payable - others h\C  
递延税款贷项 Deferred taxation credit 4xT(Uj  
股本 Share capital p}R)qz-=5U  
已归还投资 Investment returned /,2Em>  
利润分配-其他转入 Profit appropriation - other transfer in W3{k{~  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !K'kk n,h  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &kXf)xc<~  
利润分配-提取储备基金 Profit appropriation - reserve fund @]WN|K  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cli
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \M="R-&b  
利润分配-利润归还投资 Profit appropriation - return investment by profit jFw?Ky2  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $>OWGueq64  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FlD !?  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JmWN/mx  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kxWf1hIz0  
期初未分配利润 Retained earnings, beginning of the year 76} N/C  
资本公积-股本溢价 Capital surplus - share premium _R]la&^2F\  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z^{VqC*o+  
资本公积-接受现金捐赠 Capital surplus - cash donation 6T"[M  
资本公积-股权投资准备 Capital surplus - investment reserve u_e}m>[S  
资本公积-拨款转入 Capital surplus - subsidiary vNd4Fn)H  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E$4\Yc)(AL  
资本公积-其他 Capital surplus - others /0!6;PC<  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F_zs"ex/  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rh${pHl  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V\PGk<VO   
盈余公积-储备基金 Surplus reserve - reserve fund 6jRF[N8  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'RTz*CSZ