[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 '"Q;54S**  
应交税金-增值税 Tax payable - VAT Kf D8S  
应交税金-营业税 Tax payable - business tax 0m_c43+^  
应交税金-消费税 Tax payable - consumable tax h\
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应交税金-其他 Tax payable - others TG'_1m*$  
递延税款贷项 Deferred taxation credit -4{sr| lm  
股本 Share capital  :Zl@4}  
已归还投资 Investment returned P#bZtWx'<N  
利润分配-其他转入 Profit appropriation - other transfer in w$4fS
 
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '+^HeM^;  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !_)*L+7f_  
利润分配-提取储备基金 Profit appropriation - reserve fund Jj}+tQf  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8W Mhe=[  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Hzh?w!Ow  
利润分配-利润归还投资 Profit appropriation - return investment by profit lO>w|=<  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /<)A!Nn+F  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q-O=Em<*  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >p Y0f }  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x; 2tmof=L  
期初未分配利润 Retained earnings, beginning of the year 6hQ?MYX  
资本公积-股本溢价 Capital surplus - share premium e*. l6H/B  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `Xvrf  
资本公积-接受现金捐赠 Capital surplus - cash donation gH5E+J_$  
资本公积-股权投资准备 Capital surplus - investment reserve +gh6eY8  
资本公积-拨款转入 Capital surplus - subsidiary 9mfqr$3  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >.N?y@  
资本公积-其他 Capital surplus - others l -us j%\  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =B_v
QJF2  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LO0<=4iN(  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^=@L(;Y  
盈余公积-储备基金 Surplus reserve - reserve fund oA`'~~!  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :it52*3=