會計科目中英對照表匯編-wenkub
2023-05-04 02:39:42 本頁面
【正文】 d construction tax payable217109應(yīng)交房產(chǎn)稅Real estate tax payable217110應(yīng)交土地使用稅Land use tax payable217111應(yīng)交車船使用稅Vehicle and vessel usage tax payable217112應(yīng)交個人所得稅Personal ine tax payable2176其他應(yīng)交款Other fund payable2181其他應(yīng)付款Other payables 2191預(yù)提費用Accrued expenses2201待轉(zhuǎn)資產(chǎn)價值Pending transfer value of assets 2211預(yù)計負債Estimable liabilities2301長期借款Longterm loans2311應(yīng)付債券Bonds payable231101債券面值Par value of bond231102債券溢價Bond premium231103債券折價Bond discount231104應(yīng)計利息Accrued bond interest2321長期應(yīng)付款Longterm payable2331專項應(yīng)付款Specific account payable2341遞延稅款Deferred tax3101實收資本(或股本）Paidin capital（or share capital)3103已歸還投資Retired capital3111資本公積Capital reserve311101資本（或股本）溢價Capital (or share capital) premium311102接受捐贈非現(xiàn)金資產(chǎn)準備Restricted capital reserve of noncash assets donation received311103接受現(xiàn)金捐贈Reserve of cash donation received 311104股權(quán)投資準備Restricted 1244商品進銷差價Margin between selling and purchasing price on merchandise1251委托加工物資Material on consignment for further processing1261委托代銷商品Goods on consignment out1271受托代銷商品Goods on consignmentin1281存貨跌價準備Provision for impairment of inventories1291分期收款發(fā)出商品Goods on installment sales13
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