[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 .U3p~M+  
应交税金-增值税 Tax payable - VAT ]S[r$<r$  
应交税金-营业税 Tax payable - business tax H{XW?O^ @  
应交税金-消费税 Tax payable - consumable tax m,KY_1%M  
应交税金-其他 Tax payable - others UEeqk"t^  
递延税款贷项 Deferred taxation credit vLke,MKW  
股本 Share capital `Q8D[  
已归还投资 Investment returned Qm-P& g-  
利润分配-其他转入 Profit appropriation - other transfer in E.6\(^g  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P:=ADW c  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z%KC
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利润分配-提取储备基金 Profit appropriation - reserve fund btYPp0o~  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O>Sbb2q?"  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }
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利润分配-利润归还投资 Profit appropriation - return investment by profit l>iU Q&V  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4(&'V+ o  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M,@SUu v"  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CL*%06QyE  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?
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期初未分配利润 Retained earnings, beginning of the year + ND9###  
资本公积-股本溢价 Capital surplus - share premium 6vA5L_  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FX^E |  
资本公积-接受现金捐赠 Capital surplus - cash donation 
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资本公积-股权投资准备 Capital surplus - investment reserve &zp5do;m  
资本公积-拨款转入 Capital surplus - subsidiary QD<4(@c5|  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kMo)4Xp  
资本公积-其他 Capital surplus - others c`.:"i"k3  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VJ"3G;;  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hmH
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =FbfV*K9  
盈余公积-储备基金 Surplus reserve - reserve fund M($},xAvDU  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @}gdOaw