2013年注会综合常见英语词汇一览.docVIP

2013年注会综合常见英语词汇一览 　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 　　主营业务成本 Cost of sales 　　主营业务税金及附加 Sales tax 　　营业费用 Operating expenses 　　管理费用 General and ad-ministrative expenses 　　财务费用 Financial expenses 　　投资收益 Investment income 　　其他业务收入 Other operating income 　　营业外收入 Non-operating income 　　补贴收入 Subsidy income 　　其他业务支出 Other operating expenses 　　营业外支出 Non-operating expenses 　　所得税 Income tax一、资产类 assets 　　现金 cash on hand 　　银行存款 cash in bank 　　其他货币资金 other cash and cash equivalent 　　短期投资 short-term investment