[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 1Ao"DxZHy7  
应交税金-增值税 Tax payable - VAT 1r;Q5[ @  
应交税金-营业税 Tax payable - business tax `aCcTs7~]p  
应交税金-消费税 Tax payable - consumable tax QPBf++|  
应交税金-其他 Tax payable - others C4b3ZcD2  
递延税款贷项 Deferred taxation credit mk[n3oE1  
股本 Share capital &R 0BuFL8  
已归还投资 Investment returned ;$W|FpR2  
利润分配-其他转入 Profit appropriation - other transfer in b 7\nCRY  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Sna7r~j  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *{XbC\j  
利润分配-提取储备基金 Profit appropriation - reserve fund &)rm
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _N<8!(|w  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >:Rc%ILym  
利润分配-利润归还投资 Profit appropriation - return investment by profit jML}{>Gy8S  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '06[@Cw  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \;Ii(3+v;  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]Fa VKC~3  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S:Hg =|R  
期初未分配利润 Retained earnings, beginning of the year  ]E,  
资本公积-股本溢价 Capital surplus - share premium Zu5`-[mw  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v=|ahsYC  
资本公积-接受现金捐赠 Capital surplus - cash donation >ztv3^w  
资本公积-股权投资准备 Capital surplus - investment reserve !W8$-iq  
资本公积-拨款转入 Capital surplus - subsidiary d~qDQ6!  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yXlzImPn  
资本公积-其他 Capital surplus - others  M*%iMz  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SV-pS>#  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XWK A0  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <x,$ODso  
盈余公积-储备基金 Surplus reserve - reserve fund 'DVP
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund !sUo+Y