[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 |nc@"OJ  
应交税金-增值税 Tax payable - VAT IshKH-  
应交税金-营业税 Tax payable - business tax ^&B@Uw5{  
应交税金-消费税 Tax payable - consumable tax ojafy}  
应交税金-其他 Tax payable - others l}a)ZeR1  
递延税款贷项 Deferred taxation credit S ^"y4-2  
股本 Share capital xR-%L  
已归还投资 Investment returned v:f}XK<  
利润分配-其他转入 Profit appropriation - other transfer in -C;^3R[ O  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rxe>}ZO  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z
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利润分配-提取储备基金 Profit appropriation - reserve fund NokU)O;x  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KT_!d*  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &4{KV.  
利润分配-利润归还投资 Profit appropriation - return investment by profit &T+atL`N  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :WjpzgPuN  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }K7#Q  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends srPWE^&  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AV:hBoO  
期初未分配利润 Retained earnings, beginning of the year "An,Q82oHf  
资本公积-股本溢价 Capital surplus - share premium `n.5f[wC  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `EEL1[:BR  
资本公积-接受现金捐赠 Capital surplus - cash donation S{Kiy#ltWc  
资本公积-股权投资准备 Capital surplus - investment reserve !-z'2B*:^  
资本公积-拨款转入 Capital surplus - subsidiary s28`OKC}  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e|NG"
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资本公积-其他 Capital surplus - others b[
sx_b  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y4OPEo5o  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]S&
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j5QuAU8  
盈余公积-储备基金 Surplus reserve - reserve fund Nu0C;B66  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bh
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