[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 |du@iA]dP  
应交税金-增值税 Tax payable - VAT _ngyai1  
应交税金-营业税 Tax payable - business tax 0Vv6B2<  
应交税金-消费税 Tax payable - consumable tax kM5N#|!  
应交税金-其他 Tax payable - others 3o%,8l,  
递延税款贷项 Deferred taxation credit 6V\YYrUz  
股本 Share capital v5l)T}Nb  
已归还投资 Investment returned 24"Trg\WK[  
利润分配-其他转入 Profit appropriation - other transfer in D8N }*4S  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k|Vq-w  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \|nF55W [  
利润分配-提取储备基金 Profit appropriation - reserve fund 8<M'~G%CEq  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z`nHpmNM  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WS8m^~S@\  
利润分配-利润归还投资 Profit appropriation - return investment by profit yC !`6$  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends C4],7"Sw  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xn-GSW3{  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9@ [R>C  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -_Pd d[M  
期初未分配利润 Retained earnings, beginning of the year 02:]  
资本公积-股本溢价 Capital surplus - share premium PHl{pE*  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qLBXyQ;U  
资本公积-接受现金捐赠 Capital surplus - cash donation lxy_O0n  
资本公积-股权投资准备 Capital surplus - investment reserve jW*|Mu>2  
资本公积-拨款转入 Capital surplus - subsidiary J]/TxUE  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 24PE t%2  
资本公积-其他 Capital surplus - others =3OK3|  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $Z6g/bD`E  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %eWzr  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >_P7k5Y^  
盈余公积-储备基金 Surplus reserve - reserve fund zWpJ\/k~  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund tAFKq>\