[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 =U"dPLax  
应交税金-增值税 Tax payable - VAT #uKWuGz]  
应交税金-营业税 Tax payable - business tax DvYwCgLR  
应交税金-消费税 Tax payable - consumable tax {fU?idY)c  
应交税金-其他 Tax payable - others ybE[B}pOeZ  
递延税款贷项 Deferred taxation credit jgq{p
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股本 Share capital _=EZ `!%  
已归还投资 Investment returned @1g&Z}L o  
利润分配-其他转入 Profit appropriation - other transfer in Xpl?g= B&u  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,Kw5Ro`I:  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OJpj}R  
利润分配-提取储备基金 Profit appropriation - reserve fund !y. $J<  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .YR8v1Cp  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'MN1A;IJ  
利润分配-利润归还投资 Profit appropriation - return investment by profit 63M=,0-Qt  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .$0Pr%0pWI  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ne*#+Q{E  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q'K$L9q  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _mk5^u/u  
期初未分配利润 Retained earnings, beginning of the year YB5dnS"n  
资本公积-股本溢价 Capital surplus - share premium qfrNi1\9-  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X;VQEDMPU  
资本公积-接受现金捐赠 Capital surplus - cash donation pj; I)-d/  
资本公积-股权投资准备 Capital surplus - investment reserve k.GA8=]>  
资本公积-拨款转入 Capital surplus - subsidiary utH%y\NMF|  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation  %w5[*V  
资本公积-其他 Capital surplus - others /M@PO"  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kjE*9bUc  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3=- })X;  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]?&FOzN5$P  
盈余公积-储备基金 Surplus reserve - reserve fund v{y{sA  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4pPI'd&/7