[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 =zu;npM  
应交税金-增值税 Tax payable - VAT xGFbh4H=8p  
应交税金-营业税 Tax payable - business tax }=Xlac_U  
应交税金-消费税 Tax payable - consumable tax GFju:8P?  
应交税金-其他 Tax payable - others OZC yg/K  
递延税款贷项 Deferred taxation credit I0qJr2[X~  
股本 Share capital 'Lw8l `7  
已归还投资 Investment returned eiXl"R^  
利润分配-其他转入 Profit appropriation - other transfer in c,O;B_}M]  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H23 O]r  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bZr,jLEf  
利润分配-提取储备基金 Profit appropriation - reserve fund |3 I ug  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =:!>0~  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eoXbZ  
利润分配-利润归还投资 Profit appropriation - return investment by profit V.6pfL  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b- bvkPN  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o 0T1pGs'  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f( Dtv  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f:y1eLl3  
期初未分配利润 Retained earnings, beginning of the year 'Ebjn>"  
资本公积-股本溢价 Capital surplus - share premium 29CzG0?B  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aGfp"NtL  
资本公积-接受现金捐赠 Capital surplus - cash donation W\j)Vg__e  
资本公积-股权投资准备 Capital surplus - investment reserve y0ObcP.MA  
资本公积-拨款转入 Capital surplus - subsidiary nA{yH}D4  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ALcPbr  
资本公积-其他 Capital surplus - others ?#fm-5WIi  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KV8<'g+2?  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \WbQS#Z9  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s~bi#U;dF  
盈余公积-储备基金 Surplus reserve - reserve fund y. 1F@w|  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund S4?WR+:h