[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 P3se"pP  
应交税金-增值税 Tax payable - VAT z/u;afB9q  
应交税金-营业税 Tax payable - business tax & .VciSq6  
应交税金-消费税 Tax payable - consumable tax 22S4q`j  
应交税金-其他 Tax payable - others o@j]yA.5)  
递延税款贷项 Deferred taxation credit YG ,  
股本 Share capital WCT}OiLsL  
已归还投资 Investment returned =jIB5".  
利润分配-其他转入 Profit appropriation - other transfer in  pMM,ox"  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BYuF$[3ya&  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X[b=25Ct  
利润分配-提取储备基金 Profit appropriation - reserve fund <4SY'-w  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?{l}35Q .@  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {_QXx  
利润分配-利润归还投资 Profit appropriation - return investment by profit lR[[]Yn  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends  f.acH]p  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y?j#;n0  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J'9hzag  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5BnO-[3  
期初未分配利润 Retained earnings, beginning of the year i-[ic!RnKj  
资本公积-股本溢价 Capital surplus - share premium -L@4da[]i  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %Cbqi.iuQ  
资本公积-接受现金捐赠 Capital surplus - cash donation =#]^H c  
资本公积-股权投资准备 Capital surplus - investment reserve n{JBC%^g  
资本公积-拨款转入 Capital surplus - subsidiary IiTV*azVh  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (hej
 3;W  
资本公积-其他 Capital surplus - others C o v,#j j  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8enlF\I8g  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f tW-  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]vRte!QJ;  
盈余公积-储备基金 Surplus reserve - reserve fund -(9>{!",J  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9}4P%>_