[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]

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应交税金-增值税 Tax payable - VAT v\LcZt`}  
应交税金-营业税 Tax payable - business tax )@%wj;>a  
应交税金-消费税 Tax payable - consumable tax F.nJXZnJ  
应交税金-其他 Tax payable - others ve#*qz Y  
递延税款贷项 Deferred taxation credit iGCA>5UE  
股本 Share capital GQZLOjsop  
已归还投资 Investment returned 3 M/iuu  
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;THb6Jz/+  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J?Y1G<&  
利润分配-提取储备基金 Profit appropriation - reserve fund \M@9#bd  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %j '_I\  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund co <ATx  
利润分配-利润归还投资 Profit appropriation - return investment by profit HLjXH#ry  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [P'crV,m  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vSu|!Xb]  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m5m'ByX(*  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u9d4zR  
期初未分配利润 Retained earnings, beginning of the year `vkNp8|  
资本公积-股本溢价 Capital surplus - share premium I(i/|S&^  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hWzjn5w3  
资本公积-接受现金捐赠 Capital surplus - cash donation /U|>  
资本公积-股权投资准备 Capital surplus - investment reserve 2!6+>nvO  
资本公积-拨款转入 Capital surplus - subsidiary TB=KTj  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation P|r
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资本公积-其他 Capital surplus - others lu]Z2xSv  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zvvF9  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a!`b`r-4  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BE&P/~(C  
盈余公积-储备基金 Surplus reserve - reserve fund |2!!>1k  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @y{i.G