[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 lk]q\yO_%  
应交税金-增值税 Tax payable - VAT U1}-]^\  
应交税金-营业税 Tax payable - business tax iqm]sC`  
应交税金-消费税 Tax payable - consumable tax ^pruQp1X  
应交税金-其他 Tax payable - others N"1o> !  
递延税款贷项 Deferred taxation credit ^<49NUB>  
股本 Share capital $(/=Wn  
已归还投资 Investment returned YE
H /22  
利润分配-其他转入 Profit appropriation - other transfer in /N.xh  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \!M6-kmi  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Hd]o?q\  
利润分配-提取储备基金 Profit appropriation - reserve fund <ZO"0oz%  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /
j46`F  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !Hq$7j_  
利润分配-利润归还投资 Profit appropriation - return investment by profit g<pr(7jO  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =?]H`T:  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LH/lnrN  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _)-t#Ve  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SO @d\H  
期初未分配利润 Retained earnings, beginning of the year (iQ< [3C=  
资本公积-股本溢价 Capital surplus - share premium g27 iE
 
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]!CMo+  
资本公积-接受现金捐赠 Capital surplus - cash donation oGt,^!V1  
资本公积-股权投资准备 Capital surplus - investment reserve 6G.(o  
资本公积-拨款转入 Capital surplus - subsidiary 'EzKu~*  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9U~fc U6  
资本公积-其他 Capital surplus - others gQ90>
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .n$c+ {  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lTb4quf8I  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Qw>~]d,Z  
盈余公积-储备基金 Surplus reserve - reserve fund _y:-_q
 
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (D2G.R\p
r