[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 M8iI e:{ c  
应交税金-增值税 Tax payable - VAT xyc`p[n&  
应交税金-营业税 Tax payable - business tax o? {rPFR  
应交税金-消费税 Tax payable - consumable tax 3QO*1P@q  
应交税金-其他 Tax payable - others TWAt
) Q"J  
递延税款贷项 Deferred taxation credit GK-__Y.  
股本 Share capital @F%_{6h  
已归还投资 Investment returned /E0/)@pDq  
利润分配-其他转入 Profit appropriation - other transfer in @8xa"Dc  
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2v9T&xo=  
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1!`B8y)  
利润分配-提取储备基金 Profit appropriation - reserve fund )k'4]=d <  
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,I|TjC5  
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &[iunJv:eq  
利润分配-利润归还投资 Profit appropriation - return investment by profit p:9^46N@  
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +p#Q|o'  
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 64h$sC0z/e  
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g_F-PT>($  
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -McDNM
 
期初未分配利润 Retained earnings, beginning of the year bP8O&R  
资本公积-股本溢价 Capital surplus - share premium &fuJ%  
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve { WW!P,w  
资本公积-接受现金捐赠 Capital surplus - cash donation 4c/.#?  
资本公积-股权投资准备 Capital surplus - investment reserve f))'8  
资本公积-拨款转入 Capital surplus - subsidiary %h-?ff[  
资本公积-外币资本折算差额 Capital surplus - foreign currency translation  ]6 ]Nr  
资本公积-其他 Capital surplus - others E3<~C(APW  
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S&`iEwG  
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z>+Tzvfud  
盈余公积-储备基金 Surplus reserve - reserve fund ]iL>Zxex  
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bEc @"^)