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注會(huì)考試英文測試詞匯整理(四)

來源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2009/03/26 19:40:00  字體:

  應(yīng)交稅金-營業(yè)稅 Tax payable - business tax

  應(yīng)交稅金-消費(fèi)稅 Tax payable - consumable tax

  應(yīng)交稅金-其他 Tax payable - others

  遞延稅款貸項(xiàng) Deferred taxation credit

  股本 Share capital

  已歸還投資 Investment returned

  利潤分配-其他轉(zhuǎn)入 Profit appropriation - other transfer in

  利潤分配-提取法定盈余公積 Profit appropriation - statutory surplus reserve

  利潤分配-提取法定公益金 Profit appropriation - statutory welfare reserve

  利潤分配-提取儲(chǔ)備基金 Profit appropriation - reserve fund

  利潤分配-提取企業(yè)發(fā)展基金 Profit appropriation - enterprise development fund

  利潤分配-提取職工獎(jiǎng)勵(lì)及福利基金 Profit appropriation - staff bonus and welfare fund

  利潤分配-利潤歸還投資 Profit appropriation - return investment by profit

  利潤分配-應(yīng)付優(yōu)先股股利 Profit appropriation - preference shares dividends

  利潤分配-提取任意盈余公積 Profit appropriation - other surplus reserve

  利潤分配-應(yīng)付普通股股利 Profit appropriation - ordinary shares dividends

  利潤分配-轉(zhuǎn)作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

  期初未分配利潤 Retained earnings, beginning of the year

  資本公積-股本溢價(jià) Capital surplus - share premium

  資本公積-接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Capital surplus - donation reserve

  資本公積-接受現(xiàn)金捐贈(zèng) Capital surplus - cash donation

  資本公積-股權(quán)投資準(zhǔn)備 Capital surplus - investment reserve

  資本公積-撥款轉(zhuǎn)入 Capital surplus - subsidiary

  資本公積-外幣資本折算差額 Capital surplus - foreign currency translation

  資本公積-其他 Capital surplus - others

  盈余公積-法定盈余公積金 Surplus reserve - statutory surplus reserve

  盈余公積-任意盈余公積金 Surplus reserve - other surplus reserve

  盈余公積-法定公益金 Surplus reserve - statutory welfare reserve

  盈余公積-儲(chǔ)備基金 Surplus reserve - reserve fund

  盈余公積-企業(yè)發(fā)展基金 Surplus reserve - enterprise development fund

  盈余公積-利潤歸還投資 Surplus reserve - reture investment by investment

  主營業(yè)務(wù)收入 Sales

責(zé)任編輯:第五種族精靈

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