[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 keW~ NM  
应交税金-增值税 Tax payable - VAT 0_P}z3(M  
应交税金-营业税 Tax payable - business tax `(+o=HsD  
应交税金-消费税 Tax payable - consumable tax {CG_P,FO  
应交税金-其他 Tax payable - others ,B(7\  
递延税款贷项 Deferred taxation credit 5AS[\CB4  
股本 Share capital 5 8-e^.  
已归还投资 Investment returned n~V4nj&_T  
利润分配-其他转入 Profit appropriation - other transfer in 87)zCq  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /yz=Cjoz  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8[CB>-9  
利润分配-提取储备基金 Profit appropriation - reserve fund n,HE0Zn]Y_  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4H5pr  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ut-B^x)gl  
利润分配-利润归还投资 Profit appropriation - return investment by profit Z@8vL  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R3)57OyV  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e~ aqaY~}  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^,F;M`[  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s](aNe2j  
期初未分配利润 Retained earnings, beginning of the year 4nH*Ui!T  
资本公积-股本溢价 Capital surplus - share premium M/?KV9Xk2  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tt?58dm|  
资本公积-接受现金捐赠 Capital surplus - cash donation KTvzOI8  
资本公积-股权投资准备 Capital surplus - investment reserve jV#ahNq;  
资本公积-拨款转入 Capital surplus - subsidiary 8zLY6@
  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others M<SdPC(+  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \\BCcr\l  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y={&5Mir  
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,uw132<b  
盈余公积-储备基金 Surplus reserve - reserve fund o-xDh7v  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund x\&`>>uA