[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 t$U eks  
应交税金-增值税 Tax payable - VAT ,V=]QHcg  
应交税金-营业税 Tax payable - business tax IeE6?!,)  
应交税金-消费税 Tax payable - consumable tax *3!ixDX[r  
应交税金-其他 Tax payable - others "& q])3h=  
递延税款贷项 Deferred taxation credit zLVk7u{e  
股本 Share capital AjO|@6  
已归还投资 Investment returned 7C^W<SUo  
利润分配-其他转入 Profit appropriation - other transfer in C;rK16cn  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C6}`qD  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0]t7(P"F6  
利润分配-提取储备基金 Profit appropriation - reserve fund J
u XuS  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NE!]  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &0@AM_b  
利润分配-利润归还投资 Profit appropriation - return investment by profit DUu~s,A  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tumYZ)nW  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VxGR[kq$]  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5!^?H"#c  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o_%gFV[q  
期初未分配利润 Retained earnings, beginning of the year fh Q}Z%$  
资本公积-股本溢价 Capital surplus - share premium ln=:E$jX  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MG0d&[  
资本公积-接受现金捐赠 Capital surplus - cash donation JAcNjzL  
资本公积-股权投资准备 Capital surplus - investment reserve yDB Mm^  
资本公积-拨款转入 Capital surplus - subsidiary  WEB enGQ  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "Bbd[ZI8  
资本公积-其他 Capital surplus - others u-#J!Z<T8  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tY$4k26  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \"hP*DJ"  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve FPXB>D'  
盈余公积-储备基金 Surplus reserve - reserve fund 3gU*,K7  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *v9 {f?