最新ACCT中英文對(duì)照匯總

1、ACCT中英文對(duì)照精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝2 一、資產(chǎn)類 Assets 流動(dòng)資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque *100903 銀行匯票 Bank draft *100904 信用卡 Credit card 100905

2、信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments corporate bonds 110103 基金 Short-term investments corporate funds 110110 其他 Short-term investments other 1102 短期投資跌價(jià)準(zhǔn)備 Short-term i

3、nvestments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptanee 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝3 1141 壞賬準(zhǔn)備 Bad debt

4、reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫(kù)存商品 Finis

5、hed goods 1244 商品進(jìn)銷差價(jià) Differences between purchasing and selling price 1251 委托加丄物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissi oned and sell the goods on a commissi on basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品

6、 Collect money and send out the goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on b

7、onds 140202 其他債權(quán)投資 Other investment on bonds 1421.長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 1431 委精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝4 托貸款 Entrust loans *143101 本金 Principal *143102 利

8、息 Interest 143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運(yùn)輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累訃折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depre

9、ciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工

10、程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecti ng equipme ntin-process 技術(shù)改造丄程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減彳直#軋備 Constructionin-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無(wú)形資產(chǎn) Intangible assets 專利權(quán) Patents 精品資料 僅供學(xué)習(xí)

11、與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝5 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽(yù) Goodwill 1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減彳宜備 trademark rights depreciation reserves 1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)

12、產(chǎn)損溢 Wait deal assets loss or income 2901.長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income 191101 待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income 191102 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Sho

13、rt-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝6 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax

14、 payable 217101 應(yīng)交增值稅 value added tax payable *21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT *21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover *21710104 減免稅款 Tax deduction 21710105 銷項(xiàng)稅額 Substituted money on VAT 21710106 出 口退稅 Tax reimbursement for export 21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on

15、 VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover *21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable 217103 應(yīng)交消費(fèi)稅 Consumption tax payable 217104 應(yīng)交資源稅 Resources tax payable 217105 應(yīng)交所得稅 Income tax payable 217106 應(yīng)交土地增值稅 Increment tax

16、 on land value payable 217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate tax(WULPT) payable 217111 應(yīng)交個(gè)人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fun

17、d in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝7 2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value 2211 預(yù)訃負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 2301.長(zhǎng)期借款 Long-term loans 一年內(nèi)到期的長(zhǎng)期借款 Long-term loan

18、s due within one year 年后到期的長(zhǎng)期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價(jià) Premium on bonds 231103 債券折價(jià) Discount on bonds 231104 應(yīng)計(jì)利息 Accrued interest 2321長(zhǎng)期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付 Lo

19、ng-term account payable due within one year 一年后至|J 期的長(zhǎng)期應(yīng)付 Long-term account payable over one year 2331 專項(xiàng)應(yīng)付款 Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year 一年后至|J 期的專項(xiàng)應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capital 3101

20、實(shí)收資本(或股本)Paid-up capital(or stock) 實(shí)收資本 Paicl-up capital 實(shí)收股本 Paid-up stock 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝8 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 311103 股權(quán)投資準(zhǔn)備 Stock right investment reserv

21、es 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲(chǔ)備基金 Reserve fund 312105 企業(yè)發(fā)展基金 Enterprise

22、expension fund 312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment 利潤(rùn) Profits 3131 本年利潤(rùn) Current year profits 3141 利潤(rùn)分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲(chǔ)備基金 Withdrawal rese

23、rve fund 314105 提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion 314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers bonus and welfare fund 314107 利潤(rùn)歸還投資 Profits capitalizad on 佗 turn of investment 314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable精品資料 僅供學(xué)習(xí)與交渡如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站制除謝謝9 314109 提取任意盈余公積 Withdrawal ot

24、her common accumulation fund 314110 應(yīng)付普通股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) 314115 未分配利潤(rùn) Undistributed profit 四、成本類 Cost 4101 生產(chǎn)成本 Cost of manufacture 410101 基本生產(chǎn)成本 Base cost of manufacture 410102 輔助生產(chǎn)成本 Auxiliary cost of manufa

25、cture 4105 制造費(fèi)用 Manufacturing overhead 材料費(fèi) Materials 管理人員工資 Executive Salaries 獎(jiǎng)金 Wages 退職金 Retirement allowance 補(bǔ)貼 Bonus 外保勞務(wù)費(fèi) Outsourcing fee 福利費(fèi) Employee benefits/welfare 會(huì)議費(fèi) Coferemce 加班餐費(fèi) Special duties 市內(nèi)交通費(fèi) Business traveling 通訊費(fèi) Correspondence 電話費(fèi) Correspondence 水電取暖費(fèi) Water and Steam 稅費(fèi) Taxe

26、s and dues 租賃費(fèi) Rent 管理費(fèi) Maintenance 精品資料 僅供學(xué)習(xí)與交渡.如有侵權(quán)請(qǐng)聯(lián)系網(wǎng)站制除謝謝10 車(chē)輛維護(hù)費(fèi) Vehicles maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education end training 接待費(fèi) Entertainment 圖書(shū)、印刷費(fèi) Books and printing 運(yùn)費(fèi) Transpotation 保險(xiǎn)費(fèi) Insura nee premium 支付手續(xù)費(fèi) Commission 雜費(fèi) Sundry charges 折舊費(fèi) Depreciation expense 機(jī)物料消耗 Articl

27、e of con sumption 勞動(dòng)保護(hù)費(fèi) Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 5102 其他業(yè)務(wù)收入 Other operating revenue 材料銷售 Sales materials 代購(gòu)代

28、售 包裝物出租 Wrappage lease 岀讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 精品資料 僅供學(xué)習(xí)與交渡.如有侵權(quán)請(qǐng)聯(lián)系網(wǎng)站制除謝謝11 Reimbursement of Income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長(zhǎng)期投資收益 Long-term investment income 訃提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 5203 補(bǔ)貼收入

29、 Subsidize revenue 國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country 其他補(bǔ)貼收入 Other subsidize revenue 5301 營(yíng)業(yè)外收入 NONOPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit

30、 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支岀 Revenue charges 5401 主營(yíng)業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and associate charge 營(yíng)業(yè)稅 Sales tax 消費(fèi)稅 Consumption tax 城市維護(hù)建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 In creme nt tax on

31、land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 精品資料 僅供學(xué)習(xí)與交渡.如有侵權(quán)請(qǐng)聯(lián)系網(wǎng)站制除謝謝12 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge 費(fèi)用 Expenses 5501 營(yíng)業(yè)費(fèi)用 Operating expenses 代銷手續(xù)費(fèi) Consignment commissi on charge 運(yùn)雜費(fèi) Tenspotation 保險(xiǎn)費(fèi) Insura nee premium

32、 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees 5502 管理費(fèi)用 Adminisstrative expenses 職工工資 Staff Salaries 修理費(fèi) Repair charge 低值易耗攤銷 Article of con sumption 辦公費(fèi) Office allowance 差旅 費(fèi) Travel Ii ng expense 丄會(huì)經(jīng)費(fèi) Labour union expenditure 研究與開(kāi)發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職丄教育經(jīng)費(fèi)

33、Personnel education 待業(yè)保險(xiǎn)費(fèi) Unemployment insurance 勞動(dòng)保險(xiǎn)費(fèi) Labour insurance 醫(yī)療保險(xiǎn)費(fèi) Medical insurance 會(huì)議費(fèi) Coferemce 聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs 咨詢費(fèi) Consult fees 訴訟費(fèi) Legal cost 業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝1

34、3 排污費(fèi) Pollution discharge fees 房產(chǎn)稅 Housing property tax 車(chē)船使用稅 Vehicle and vessel usage license plate tax(WULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財(cái)務(wù)費(fèi)用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項(xiàng)手續(xù)費(fèi) Charge for trouble 各項(xiàng)專門(mén)借款費(fèi)用 Special-borrowing cost 5601 營(yíng)業(yè)外支出 Nonbusiness ex

35、penditure 捐贈(zèng)支出 Donation outlay 減值準(zhǔn)備金 Depreciation reserves 非常損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前年度損益調(diào)整 Prior year i

36、ncome adjustment 現(xiàn)金 Cash in hand 銀行存款 Cash in bank 其他貨幣資金外埠存款 Other monetary assets - cash in other cities 其他貨幣資金銀行本票 Other monetary assets - cashiers check 其他貨幣資金銀行匯票 Other monetary assets - bank draft 其他貨幣資金信用卡 Other monetary assets - credit cards 其他貨幣資金信用證保證金 Other monetary 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站

37、刊除謝謝14 assets - L/C deposit 其他貨幣資金存出投資款 Other monetary assets - cash for investment 短期投資股票投資 InvestmentsShort termstocks 短期投資債券投資 InvestmentsShort termbonds 短期投資基金投資InvestmentsShort termfunds 短期投資其他投資 Investments Short term - others 短期投資跌價(jià)準(zhǔn)備 Provision for short-term investment 長(zhǎng)期股權(quán)投資股票投資 Long term e

38、quity investment - stocks 長(zhǎng)期股權(quán)投資其他股權(quán)投資 Long term equity investment - others 長(zhǎng)期債券投資債券投資 Long term securities investemnt bonds 長(zhǎng)期債券投資其他債權(quán)投資Long term securities investmentothers 長(zhǎng)期投資減值準(zhǔn)備 Provision for long-term investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividends receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Tra

39、de debtors 壞帳準(zhǔn)備-應(yīng)收帳款 Provision for doubtful debts - trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備-其他應(yīng)收款 Provision for doubtful debts - other debtors 其他流動(dòng)資產(chǎn) Other current assets 物資采購(gòu) Purchase 原材料 Raw materials 包裝物 Packing materials 低值易耗品 Low value consumbles 材料成本差異

40、 Material cost difference 自制半成品 Self-manufactured goods 庫(kù)存商品 Finished goods 商品進(jìn)銷差價(jià) Differenee between purchase & sales of commodities 委托加工物資 Consigned processiong material 委托代銷商品 Consignment-out 受托代銷商品 Consignment-in 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Pr

41、epaid expenses 待處理流動(dòng)資產(chǎn)損益 Unsettled G/L on current assets 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝15 待處理固定資產(chǎn)損益 Unsettled G 兒 on fixed assets 委托貸款本金 Consignment loan principle 委托貸款利息 Consignment loan - interest 委托貸款減值準(zhǔn)備 Consignment loan - provision 固定資產(chǎn)房屋建筑物 Fixed assets - Buildings 固定資產(chǎn)機(jī)器設(shè)備 Fixed assets - Plant an

42、d machinery 固定資產(chǎn)電子設(shè)備、 器具及家具Fixed assets - Electronic Equipment, furniture and fixtures 固定資產(chǎn)運(yùn)輸設(shè)備 Fixed assets - Automobiles 累訃折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Impairment of fixed assets 工程物資專用材料 Project material - specific materials 工程物資-專用設(shè)備 Project material - specific equipment 丄程物資預(yù)付大型設(shè)備款 Proj

43、ect material - prepaid for equipment 工程物資為生產(chǎn)準(zhǔn)備的工具及器具 Project material - tools and facilities for product! on 在建工程 Construction in progress 在建工程減值準(zhǔn)備 Impeirment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn)專利權(quán) Intangible assets - patent 無(wú)形資產(chǎn)-非專利技術(shù) Intangible assets - industrial prop

44、erty and know-how 無(wú)形資產(chǎn)-商標(biāo)權(quán) Intangible assets - trademark rights 無(wú)形資產(chǎn)土地使用權(quán) Intangible assets - land use rights 無(wú)形資產(chǎn)商譽(yù) Intangible assets goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長(zhǎng)期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長(zhǎng)期資產(chǎn) Other long term assets 精品資料 僅供學(xué)習(xí)與交潦，如冇侵權(quán)請(qǐng)聯(lián)系網(wǎng)站刊除謝謝16

45、 遞延稅款借項(xiàng) Deferred assets debits 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Trade creditors 預(yù)收帳款 Adanvances from customers 代銷商品款 Consignmentin payables 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 應(yīng)付股利 Proposed dividends 待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets 預(yù)計(jì)負(fù)債 Accrued liabilities 應(yīng)付短期債券 Short-term debentures payable 其他流動(dòng)負(fù)

46、債 Other current liabilities 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 短期借款抵押借款 Bank loansShort term - pledged短期借款信用借款 Bank loans - Short term - credit 短期借款擔(dān)保借款 Bank loans - Short term - guaranteed 年內(nèi)到期長(zhǎng)期借款 Long term loans due within one year 年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due wit

47、hin one year 長(zhǎng)期借款 Bank loans - Long term 應(yīng)付債券債券面值 Bond payable - Par value 應(yīng)付債券債券溢價(jià) Bond payableExcess 應(yīng)付債券債券折價(jià) Bond payable - Discount 應(yīng)付債券應(yīng)汁利息 Bond payableAccrued interest 長(zhǎng)期應(yīng)付款 Long term payable 專項(xiàng)應(yīng)付款 Specific payable 其他長(zhǎng)期負(fù)債 Other long term liabilities 精品資料 僅供學(xué)習(xí)與交渡.如有侵權(quán)請(qǐng)聯(lián)系網(wǎng)站制除謝謝17 應(yīng)交稅金所得稅 Tax pay

48、able - income tax 應(yīng)交稅金增值稅 Tax payable - VAT 應(yīng)交稅金營(yíng)業(yè)稅 Tax payablebusiness tax 應(yīng)交稅金消費(fèi)稅 Tax payable - consumable tax 應(yīng)交稅金其他 Tax payableothers 遞延稅款貸項(xiàng) Deferred taxation credit 股本 Share capital 已歸還投資 Investment returned 利潤(rùn)分配其他轉(zhuǎn)入 Profit appropriation - other transfer In 利潤(rùn)分配提取法定盈余公積 Profit appropriation - statutory surplus r