[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 w@U`@})r.  
应交税金-增值税 Tax payable - VAT Q$_S/d%*  
应交税金-营业税 Tax payable - business tax l!z0lh-J  
应交税金-消费税 Tax payable - consumable tax ^M60#gJ  
应交税金-其他 Tax payable - others iT#)i3   
递延税款贷项 Deferred taxation credit ][R
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股本 Share capital 3
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已归还投资 Investment returned }{<@wE%s  
利润分配-其他转入 Profit appropriation - other transfer in KCG-&p$v@s  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FL-yt  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s UX%{|T_  
利润分配-提取储备基金 Profit appropriation - reserve fund k i`7S  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <{U "0jY!9  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1RC(T{\x  
利润分配-利润归还投资 Profit appropriation - return investment by profit <=KtRE>$  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ooa>~!91P  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L$*sv .  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )sg@HFhY'  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =#qf0  
期初未分配利润 Retained earnings, beginning of the year RM2<%$  
资本公积-股本溢价 Capital surplus - share premium @?,iy?BSG  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qF!oP  
资本公积-接受现金捐赠 Capital surplus - cash donation =lIG#{`Q  
资本公积-股权投资准备 Capital surplus - investment reserve Gb]t%\  
资本公积-拨款转入 Capital surplus - subsidiary 1muB* O  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W|S{v7[l  
资本公积-其他 Capital surplus - others G2Zr (b')  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '5j$wr zt  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /$v0Rq9  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5AV5`<r.  
盈余公积-储备基金 Surplus reserve - reserve fund sYlA{Z"  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q)}_S@v|%