2012注会考试常见英语词汇汇总（二）
递延税款贷项Deferredtaxatio
credit股本Sharecapital已归还投资I
vestme
tretur
ed利润分配其他转入Profitappropriatio
othertra
sferi
利润分配提取法定盈余公积Profitappropriatio
statutorysurplusreserve利润分配提取法定公益金Profitappropriatio
statutorywelfarereserve利润分配提取储备基金Profitappropriatio
reservefu
d利润分配提取企业发展基金Profitappropriatio
e
terprisedevelopme
tfu
d利润分配提取职工奖励及福利基金Profitappropriatio
staffbo
usa
dwelfarefu
d利润分配利润归还投资Profitappropriatio
retur
i
vestme
tbyprofit利润分配应付优先股股利Profitappropriatio
prefere
cesharesdivide
ds利润分配提取任意盈余公积Profitappropriatio
othersurplusreserve利润分配应付普通股股利Profitappropriatio
ordi
arysharesdivide
ds利润分配转作股本的普通股股利Profitappropriatio
ordi
arysharesdivide
dsco
vertedtoshares期初未分配利润Retai
edear
i
gsbegi
i
goftheyear资本公积股本溢价Capitalsurplussharepremium资本公积接受捐赠非现金资产准备Capitalsurplusdo
atio
reserve资本公积接受现金捐赠Capitalsurpluscashdo
atio
资本公积股权投资准备Capitalsurplusi
vestme
treserve
f资本公积拨款转入Capitalsurplussubsidiary资本公积外币资本折算差额Capitalsurplusforeig
curre
cytra
slatio
资本公积其他Capitalsurplusothers盈余公积法定盈余公积金Surplusreservestatutorysurplusreserve盈余公积任意盈余公积金Surplusreserveothersurplusreserve盈余公积法定公益金Surplusreservestatutorywelfarereserve盈余公积储备基金Surplusreservereservefu
d盈余公积企业发展基金Surplusreservee
terprisedevelopme
tfu
d盈余公积利润归还投资Surplusreservereturei
vestme
tbyi
vestme
t主营业务收入Sales主营业务成本Costofsales主营业务税金及附加Salestax营业费用Operati
gexpe
ses管理费用Ge
erala
dadmi
istrativeexpe
ses财务费用Fi
a
cialexpe
ses投资收益I
vestme
ti
come其他业务收入Otheroperati
gi
come营业外收入No
operati
gi
come补贴收入Subsidyi
come其他业务支出Otheroperati
gexpe
ses营业外支出No
operati
gexpe
ses所得税I
cometax一、资产类assets
f现金casho
ha
d银行存款cashi
ba
k其他货币资金othercasha
dcashequivale
t短期投资shorttermi
vestme
t短期投资跌价准备shorttermi
vestme
tsfalli
gpricereserve应收票据
otesreceivable应收股利divide
dreceivable应收利息i
terestreceivable应收帐款accou
tsreceivable坏帐准备baddebtreserve预付帐款adva
cemo
ey应收补贴款coverdeficitreceivablefromstatesubsidize其他应收r