會計常用英語系會(編輯修改稿)
2025-04-30 23:24 本頁面
【文章內容簡介】 款信用借款 Bank loans Short term credit 短期借款擔保借款 Bank loans Short term guaranteed 一年內到期長期借款 Long term loans due within one year 一年內到期長期應付款 Long term payable due within one year 長期借款 Bank loans Long term 應付債券債券面值 Bond payable Par value 應付債券債券溢價 Bond payable Excess 應付債券債券折價 Bond payable Discount 應付債券應計利息 Bond payable Accrued interest 長期應付款 Long term payable 專項應付款 Specific payable 其他長期負債 Other long term liabilities 應交稅金所得稅 Tax payable ine tax 應交稅金增值稅 Tax payable VAT 應交稅金營業(yè)稅 Tax payable business tax 應交稅金消費稅 Tax payable consumable tax 應交稅金其他 Tax payable others 遞延稅款貸項 Deferred taxation credit 股本 Share capital 已歸還投資 Investment returned 利潤分配其他轉入 Profit appropriation other transfer in 利潤分配提取法定盈余公積 Profit appropriation statutory surplus reserve 利潤分配提取法定公益金 Profit appropriation statutory welfare reserve 利潤分配提取儲備基金 Profit appropriation reserve fund 利潤分配提取企業(yè)發(fā)展基金 Profit appropriation enterprise development fund 利潤分配提取職工獎勵及福利基金 Profit appropriation staff bonus and welfare fund 利潤分配利潤歸還投資 Profit appropriation return investment by profit 利潤分配應付優(yōu)先股股利 Profit appropriation preference shares dividends 利潤分配提取任意盈余公積 Profit appropriation other surplus reserve 利潤分配應付普通股股利 Profit appropriation ordinary shares dividends 利潤分配轉作股本的普通股股利 Profit appropriation ordinary shares dividends converted to shares 期初未分配利潤 Retained earnings, beginning of the year 資本公積股本溢價 Capital surplus share premium 資本公積接受捐贈非現(xiàn)金資產準備 Capital surplus donation reserve 資本公積接受現(xiàn)金捐贈 Capital surplus cash donation 資本公積股權投資準備 Capi
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