会计科目中英文对照_财务管理_经管营销_专业资料

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1、会计科目中英文对照表二、负债类Liability短期负债Currentliability2101短期借款Short-termborrowing2111应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable'

2、217101应交增值税valueaddedtaxpayable'21710101进项税额WithholdingsonVAT'21710102已交税金Payingtax'21710103转出未交增值税UnpaidVATchangeover'21710104减免税款Taxdeduction'21710105销项税额SubstitutedmoneyonVAT'21710106出口退税Taxreimbursementforexport'21710107进项税额转出ChangeoverwithnoldingsonVAT'21710108出口抵减内销产品应纳税额Exportdeductdomes

3、ticsalesgoodstax'21710109转出多交增值税OverpaidVATchangeover'21710110未交增值税UnpaidVAT'217102应交营业税Businesstaxpayable'217103应交消费税Consumptiontaxpayable'217104应交资源税Resourcestaxpayable'217105应交所得税Incometaxpayable'217106应交土地增值税Incrementtaxonlandvaluepayable'217107应交城市维护建设税Taxformaintainingandbuildingcitiespay

4、able'217108应交房产税Housingpropertytaxpayable'217109应交土地使用税Tenuretaxpayable'217110应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable'217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他负债Otherliabilities2201待转资产

5、价值Pendingchangeroverassetsvalue2211预计负债Anticipationliabilities长期负债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable'231101债券面值Facevalue,Parvalue'231102债券溢价Premiumonbonds'231103债券折价Discountonbonds'231104应计

6、利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear234

7、1递延税款Deferraltaxes三、所有者权益类OWNERS'EQUITY资本Capital3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve'311101资本(或股本)溢价Cpital(orStock)premium'311102接受捐赠非现金资产准备Rece