注册会计师英文测试词汇（四）

    应交税金-营业税 Tax payable - business tax

    应交税金-消费税 Tax payable - consumable tax

    应交税金-其他 Tax payable - others

    递延税款贷项 Deferred taxation credit

    股本 Share capital

    已归还投资 Investment returned

    利润分配-其他转入 Profit appropriation - other transfer in

    利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

    利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve

    利润分配-提取储备基金 Profit appropriation - reserve fund

    利润分配-提取企业发展基金 Profit appropriation - enterprise development fund

    利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund

    利润分配-利润归还投资 Profit appropriation - return investment by profit

    利润分配-应付优先股股利 Profit appropriation - preference shares dividends

    利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve

    利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends

    利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares

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

    资本公积-股本溢价 Capital surplus - share premium

    资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve

    资本公积-接受现金捐赠 Capital surplus - cash donation

    资本公积-股权投资准备 Capital surplus - investment reserve

    资本公积-拨款转入 Capital surplus - subsidiary

    资本公积-外币资本折算差额 Capital surplus - foreign currency translation

    资本公积-其他 Capital surplus - others

    盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve

    盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve

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

    盈余公积-储备基金 Surplus reserve - reserve fund

    盈余公积-企业发展基金 Surplus reserve - enterprise development fund

    盈余公积-利润归还投资 Surplus reserve - reture investment by investment

    主营业务收入 Sales