會計專業(yè)英語中英文科目對照表(編輯修改稿)
2025-05-03 12:00 本頁面
【文章內(nèi)容簡介】 。Consumption tax payable 應交資源稅Resources tax payable 應交所得稅Ine tax payable 應交土地增值稅Increment tax on land value payable 應交城市維護建設稅Tax for maintaining and building cities payable 應交房產(chǎn)稅Housing property tax payable 應交土地使用稅Tenure tax payable 應交車船使用稅Vehicle and vessel usage license plate tax(VVULPT) payable應交個人所得稅Personal ine tax payable 其他應交款Other fund in conformity with paying 其他應付款Other payables 預提費用Drawing expense in advance 其他負債Other liabilities 待轉(zhuǎn)資產(chǎn)價值Pending changerover assets value 預計負債Anticipation liabilities 長期負債Longterm Liabilities 長期借款Longterm loans 一年內(nèi)到期的長期借款Longterm loans due within one year 一年后到期的長期借款Longterm loans due over one year 應付債券Bonds payable 債券面值Face value, Par value 債券溢價Premium on bonds 債券折價Discount on bonds 應計利息Accrued interest 長期應付款Longterm account payable 應付融資租賃款Accrued financial lease outlay 一年內(nèi)到期的長期應付Longterm account payable due within one year 一年后到期的長期應付Longterm account payable over one year 專項應付款Special payable 一年內(nèi)到期的專項應付Longterm special payable due within one year 一年后到期的專項應付Longterm special payable over one year 遞延稅款Deferral taxes三、所有者權益類OWNERS EQUITY 資本Capital 實收資本(或股本) Paidup capital(or stock) 實收資本Paiclup capital 實收股本Paidup stock 已歸還投資Investment Returned 公積 資本公積Capital reserve 資本(或股本)溢價Cpital(or Stock) premium 接受捐贈非現(xiàn)金資產(chǎn)準備Receive noncash donate reserve 股權投資準備Stock right investment reserves 撥款轉(zhuǎn)入Allocate sums changeover in 外幣資本折算差額Foreign currency capital 其他資本公積Other capital reserve 盈余公積Surplus reserves 法定盈余公積Legal surplus 任意盈余公積Free surplus reserves 法定公益金Legal public welfare fund 儲備基金Reserve fund 企業(yè)發(fā)展基金Enterprise expension fund 利潤歸還投資Profits capitalizad on return of investment 利潤Profits 本年利潤Current year profits 利潤分配Profit distribution 其他轉(zhuǎn)入Other chengeover in 提取法定盈余公積Withdrawal legal surplus 提取法定公益金Withdrawal legal public welfare fund
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