[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 dNT
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应交税金-增值税 Tax payable - VAT G^qt@,n$;  
应交税金-营业税 Tax payable - business tax 4ZrRgx2MD  
应交税金-消费税 Tax payable - consumable tax 2HF_kYZ  
应交税金-其他 Tax payable - others tQmuok4"d  
递延税款贷项 Deferred taxation credit }BJR/r  
股本 Share capital L_Lhmtm}m  
已归还投资 Investment returned I9O%/^5^[w  
利润分配-其他转入 Profit appropriation - other transfer in sJ5Ws%q  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T!Z).PA#  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HCZVvsG  
利润分配-提取储备基金 Profit appropriation - reserve fund cOvdC4   
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aP/Ff%5T  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v)%0`%nSR  
利润分配-利润归还投资 Profit appropriation - return investment by profit 0^>b=a  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends c^x5 E`{  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F$te5 `a  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JNxrs~}  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =.ReM_.  
期初未分配利润 Retained earnings, beginning of the year agp7zw=N  
资本公积-股本溢价 Capital surplus - share premium l$g \t]  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pRGag~h|E  
资本公积-接受现金捐赠 Capital surplus - cash donation vhKHiw9L  
资本公积-股权投资准备 Capital surplus - investment reserve !6*m<#Qm  
资本公积-拨款转入 Capital surplus - subsidiary qcGsx2  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation in#lpDa[  
资本公积-其他 Capital surplus - others ;U]Ym48  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B*AB@  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4{CeV7  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b&2N7%  
盈余公积-储备基金 Surplus reserve - reserve fund qw6i|JM%  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund x|GkXD3