[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 H[Qh*pq2  
应交税金-增值税 Tax payable - VAT 9u:MF0:W  
应交税金-营业税 Tax payable - business tax GxvVh71zP  
应交税金-消费税 Tax payable - consumable tax , vky  
应交税金-其他 Tax payable - others H fRxgA@  
递延税款贷项 Deferred taxation credit &o?pZ(\C  
股本 Share capital E J 9A 4B  
已归还投资 Investment returned r2
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利润分配-其他转入 Profit appropriation - other transfer in _rajm J  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LJBoS]~  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund i}q6^;uTF  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund akNJL\b  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x$Lt?'  
利润分配-利润归还投资 Profit appropriation - return investment by profit 9/nL3U@i1  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {}>"f]3  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u^{Q|o:=x  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s#d>yx_b  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .M_;mhRI  
期初未分配利润 Retained earnings, beginning of the year '8}\! i&  
资本公积-股本溢价 Capital surplus - share premium #a/lt^}C*  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |5O%@  
资本公积-接受现金捐赠 Capital surplus - cash donation 2bCa|HTv  
资本公积-股权投资准备 Capital surplus - investment reserve 5Wn6a $^  
资本公积-拨款转入 Capital surplus - subsidiary ftK.jj1:  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jb0]!*tV  
资本公积-其他 Capital surplus - others [%b<%m}L-  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {!=IGFe  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h<6r+*T' p  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve / {A]('t  
盈余公积-储备基金 Surplus reserve - reserve fund AKS(WNGEp  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #Q;#A |EZ