会计专业名次英语名称

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1、会计常用词汇.负债类Liability短期负债Currentliability短期借款Short-termborrowing应付票据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款Proxysalegoodsrevenue应付工资Accruedwages应付福利费Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonV

2、AT己交税金Payingtax转出木交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVATH*丨丨抵减内销产jin应纳税额Exportdeductdomesticsalesgoodstax转出多交増值税OverpaidVATchangeover未交增值税UnpaidVAT应交营业税Businesstaxpayable应交消费税Consumptiontaxpayable应交资源税Resource

3、staxpayable应交所得税Incometaxpayable应交土地增值税Incrementtaxonlandvaluepayable应交城市维护建设税Taxformaintainingandbuildingcitiespayable应交房产税Housingpropertytaxpayable应交土地使用税Tenuretaxpayable应交车船使用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable应交个人所得税Personalincometaxpayable其他应交款Otherfundinconformitywithpaying

4、其他应付款Otherpayables预提费用Drawingexpenseinadvanee其他负债Otherliabilities待转资产价值Pendingchangeroverassetsvalue预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans―年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumo

5、nbonds债券折价Discountonbonds应计利息Accruedinterest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-termaccountpayableoveroneyear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-termspecialpaya

6、bleoveroneyear递延税款Deferraltaxes所有者权益类OWNERS*1EQUITY资本Capita实收资本（或股本）Paid-upcapital（orstock）实收资本Paicl-upcapital实收股本Paid-upstock己归还投资InvestmentReturned资木公枳Capitalreserve资木（或股木）溢价Cpital（orStock）premium接受扪赠非现金资产W.备Receivenon-cashdonatereserve股权投资准备Stockrightinvestmentreserves拨款转入Allocatesumschangeove

7、rin外币资本折算差额Foreigncurrencycapital其他资本公积Othercapitalreserve盈余公积Surplusreserves法定盈余公枳Legalsurplus任意盈余公积Freesurplusreserves法定公益金Legalpublicwelfarefund储备基金Reservefund企业发展基金Enterpriseexpensionfund利润!11还投资Profitscapitalizado