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BigStone 发表于 2008-9-20 01:13

[08-09-20] 会计科目中英文对照(之四)

会计科目中英文对照(之四)

  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

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