[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 zWEt< `1M  
应交税金-增值税 Tax payable - VAT YkbZ 2J*-  
应交税金-营业税 Tax payable - business tax .f]2%utHB  
应交税金-消费税 Tax payable - consumable tax ?.b.mkJ  
应交税金-其他 Tax payable - others Um\_G@  
递延税款贷项 Deferred taxation credit ISl-W1u}  
股本 Share capital G%RhNwm  
已归还投资 Investment returned EkEU}2  
利润分配-其他转入 Profit appropriation - other transfer in {QRrAi  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $6p|}
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +XN/ bT  
利润分配-提取储备基金 Profit appropriation - reserve fund v22ZwP  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6t(I.>-  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `j yBF  
利润分配-利润归还投资 Profit appropriation - return investment by profit 2 .)`8|c9  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .kkrU  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j9Y'HU5"  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z?i{2Fz6  
期初未分配利润 Retained earnings, beginning of the year F/I`EV  
资本公积-股本溢价 Capital surplus - share premium lwuslt*E/  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;+h-o  
资本公积-接受现金捐赠 Capital surplus - cash donation k+FiW3-  
资本公积-股权投资准备 Capital surplus - investment reserve X0QLT:J b  
资本公积-拨款转入 Capital surplus - subsidiary 49m}~J=*  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j? P=}_Ru  
资本公积-其他 Capital surplus - others t&99ZdE  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?y qTLj  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QL4BD93v  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #
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盈余公积-储备基金 Surplus reserve - reserve fund 4BgrG[l)  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund K9(Su`zr