[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 Lkm-<  
应交税金-增值税 Tax payable - VAT 29RP$$gR  
应交税金-营业税 Tax payable - business tax p5fr}#en  
应交税金-消费税 Tax payable - consumable tax ResU5Ce~  
应交税金-其他 Tax payable - others $5&%X'jk  
递延税款贷项 Deferred taxation credit #4'wF4DR@  
股本 Share capital ;yt6Yp.6e  
已归还投资 Investment returned SU~a()"  
利润分配-其他转入 Profit appropriation - other transfer in }UW7py!TN  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D9oNYF-V  
利润分配-提取储备基金 Profit appropriation - reserve fund ]u_j6y!  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C:J;'[,S  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1XSnnkJm  
利润分配-利润归还投资 Profit appropriation - return investment by profit LW]fme<V?  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /88s~=  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve < xy@%  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e,p"=/!aY  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r<+C,h;aww  
期初未分配利润 Retained earnings, beginning of the year SN{+ Pk  
资本公积-股本溢价 Capital surplus - share premium `$6o*g>:  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j?.F-a
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资本公积-接受现金捐赠 Capital surplus - cash donation >D,Oav  
资本公积-股权投资准备 Capital surplus - investment reserve Ht Fr(g\"$  
资本公积-拨款转入 Capital surplus - subsidiary ~$HB}/  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation EMmgX*i
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资本公积-其他 Capital surplus - others *DF3juf~
 
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9*)&hhBs,  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g<:Lcg"u  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zo3!Hs ZA  
盈余公积-储备基金 Surplus reserve - reserve fund ANhtz1Fl  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~`OX}h/Z