[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 4Aj~mA  
应交税金-增值税 Tax payable - VAT gOF^?M11x  
应交税金-营业税 Tax payable - business tax `YhGd?uu$  
应交税金-消费税 Tax payable - consumable tax nrac)W  
应交税金-其他 Tax payable - others g=Xf&}&=x  
递延税款贷项 Deferred taxation credit f$I=oN  
股本 Share capital wZvv5:jKpu  
已归还投资 Investment returned 5`h$^l/  
利润分配-其他转入 Profit appropriation - other transfer in kR=sr/
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R1];P*>%gZ  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =p5D

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利润分配-提取储备基金 Profit appropriation - reserve fund mixsJ}
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `/O`%6,f1!  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '*J+mZtN  
利润分配-利润归还投资 Profit appropriation - return investment by profit ?=1eHnP!R  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6bm7^e(  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (< +A w7  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4@9Pd &I  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;aQ``B  
期初未分配利润 Retained earnings, beginning of the year :=Olp;+_  
资本公积-股本溢价 Capital surplus - share premium c'oiW )8;A  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !M^O\C)  
资本公积-接受现金捐赠 Capital surplus - cash donation 'ZbWr*bo  
资本公积-股权投资准备 Capital surplus - investment reserve 3h7RQ:lUi  
资本公积-拨款转入 Capital surplus - subsidiary <)7aNW.  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /,\V}`Lx"  
资本公积-其他 Capital surplus - others jTa\I&s,A  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :[0 R F^2}  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z,,"yVk`,  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yE}\4_0I/  
盈余公积-储备基金 Surplus reserve - reserve fund y4-kuMYR  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #Oka7.yz