[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 Z0F>"Z_qn  
应交税金-增值税 Tax payable - VAT < o'7{  
应交税金-营业税 Tax payable - business tax bn*{*=(|  
应交税金-消费税 Tax payable - consumable tax ](9{}DHV  
应交税金-其他 Tax payable - others -;@5Ua1uf  
递延税款贷项 Deferred taxation credit w}bEufU+2  
股本 Share capital -X&!dV:= 4  
已归还投资 Investment returned 3Q*RR"3  
利润分配-其他转入 Profit appropriation - other transfer in }<\65 B$1  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,syA()  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve cP#]n)<  
利润分配-提取储备基金 Profit appropriation - reserve fund ,8J*S  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,3@15j  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wWOT*R_  
利润分配-利润归还投资 Profit appropriation - return investment by profit f<> YYeY  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~U7\ L
BF  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hyvV%z Z  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &Xl_sDvt  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r;%zGFp  
期初未分配利润 Retained earnings, beginning of the year M;p q2$  
资本公积-股本溢价 Capital surplus - share premium }d~FTre  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]!tYrSM!  
资本公积-接受现金捐赠 Capital surplus - cash donation E!}-qbH^  
资本公积-股权投资准备 Capital surplus - investment reserve VI|DMx   
资本公积-拨款转入 Capital surplus - subsidiary IjB*myN.  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B'gk/^6$eg  
资本公积-其他 Capital surplus - others #Rm=Em}d  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y3MR:{}  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "PX3%II  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SG|i/K|7  
盈余公积-储备基金 Surplus reserve - reserve fund L$u&~"z-  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bJ,=yB+0