[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 n(1l}TJy  
应交税金-增值税 Tax payable - VAT R0KPZv-  
应交税金-营业税 Tax payable - business tax !|S(Ms  
应交税金-消费税 Tax payable - consumable tax }bb;~  
应交税金-其他 Tax payable - others L+b6!2O,  
递延税款贷项 Deferred taxation credit kMIcK4.MH  
股本 Share capital W!Gq.M   
已归还投资 Investment returned 6AAz  
利润分配-其他转入 Profit appropriation - other transfer in |3(' N#|  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ua
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^UP`
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利润分配-提取储备基金 Profit appropriation - reserve fund B6MB48#0gs  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |mZxfI  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I ce~oz)  
利润分配-利润归还投资 Profit appropriation - return investment by profit Wf+cDpK  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `KZm0d{H  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l{*@v=b(  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =9H7N]*h  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uy>q7C  
期初未分配利润 Retained earnings, beginning of the year `+]Qz =}  
资本公积-股本溢价 Capital surplus - share premium pC#E_*49  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ROH|PKb7  
资本公积-接受现金捐赠 Capital surplus - cash donation 'TTLo|@"-  
资本公积-股权投资准备 Capital surplus - investment reserve j`{?OYD  
资本公积-拨款转入 Capital surplus - subsidiary $o+j El>  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation < $D`Z-6  
资本公积-其他 Capital surplus - others 8?xE6  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R)c?` :iUB  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /2&c$9=1  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9SX +  
盈余公积-储备基金 Surplus reserve - reserve fund k R?qb6  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [:7'?$