[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 \br!77  
应交税金-增值税 Tax payable - VAT QV;o9j  
应交税金-营业税 Tax payable - business tax ~+q1g[6  
应交税金-消费税 Tax payable - consumable tax  bGRt  
应交税金-其他 Tax payable - others i? 00!t  
递延税款贷项 Deferred taxation credit K_7pr~D]@r  
股本 Share capital F3tps jQ  
已归还投资 Investment returned %)ho<z:7U  
利润分配-其他转入 Profit appropriation - other transfer in dG\wW@}J  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LQ+/|_(.  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `Q]N]mK  
利润分配-提取储备基金 Profit appropriation - reserve fund 04a ^jjc  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U1RU2M]v  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 
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利润分配-利润归还投资 Profit appropriation - return investment by profit N8<J'7%  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _;lw,;ftA  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zWsr|= [  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DaQ"Df_X  
期初未分配利润 Retained earnings, beginning of the year Q&9
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资本公积-股本溢价 Capital surplus - share premium 7|rH9Bc{U  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3h@]cWp  
资本公积-接受现金捐赠 Capital surplus - cash donation m[hL GD'Fi  
资本公积-股权投资准备 Capital surplus - investment reserve 9shfy4?k  
资本公积-拨款转入 Capital surplus - subsidiary *$f=`sj  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Kxe\H'rR  
资本公积-其他 Capital surplus - others >)><u4}  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SZykG
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H4/wO  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q z)2a2C  
盈余公积-储备基金 Surplus reserve - reserve fund RObnu*  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q=1 N&#RG