[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 $z,DcO.vz  
应交税金-增值税 Tax payable - VAT 1LIV/l^}f  
应交税金-营业税 Tax payable - business tax 3R:i*8C  
应交税金-消费税 Tax payable - consumable tax |j}F$*SE[  
应交税金-其他 Tax payable - others Eg29|)qsz  
递延税款贷项 Deferred taxation credit yW(+?7U  
股本 Share capital Bt7v[Ot   
已归还投资 Investment returned %e<dV\x?T  
利润分配-其他转入 Profit appropriation - other transfer in Ry S{@
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $(L7/
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )9jQ
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利润分配-提取储备基金 Profit appropriation - reserve fund U@5Z9/n{  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :Q L p`s  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "jc)N46  
利润分配-利润归还投资 Profit appropriation - return investment by profit sK/"  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends OwIy(ukTI  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve htrj3$q(4  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xy3
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v!h-h&p O7  
期初未分配利润 Retained earnings, beginning of the year d@f2Vxe7  
资本公积-股本溢价 Capital surplus - share premium ^|{fB,B  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K
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资本公积-接受现金捐赠 Capital surplus - cash donation A":b_!sW  
资本公积-股权投资准备 Capital surplus - investment reserve 'R'a/ZR`B7  
资本公积-拨款转入 Capital surplus - subsidiary X@q1;J  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation . \0=1P:  
资本公积-其他 Capital surplus - others ^|;4/=bbs  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9ufs6z  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,4W((OQ^  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kD7(}N8YR  
盈余公积-储备基金 Surplus reserve - reserve fund iQ"F`C  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund f:&OOD o