會(huì)計(jì)專業(yè)英語(yǔ)中英文科目對(duì)照表(編輯修改稿)
2025-05-03 12:00 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 。Consumption tax payable 應(yīng)交資源稅Resources tax payable 應(yīng)交所得稅Ine tax payable 應(yīng)交土地增值稅Increment tax on land value payable 應(yīng)交城市維護(hù)建設(shè)稅Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅Housing property tax payable 應(yīng)交土地使用稅Tenure tax payable 應(yīng)交車船使用稅Vehicle and vessel usage license plate tax(VVULPT) payable應(yīng)交個(gè)人所得稅Personal ine tax payable 其他應(yīng)交款Other fund in conformity with paying 其他應(yīng)付款Other payables 預(yù)提費(fèi)用Drawing expense in advance 其他負(fù)債Other liabilities 待轉(zhuǎn)資產(chǎn)價(jià)值Pending changerover assets value 預(yù)計(jì)負(fù)債Anticipation liabilities 長(zhǎng)期負(fù)債Longterm Liabilities 長(zhǎng)期借款Longterm loans 一年內(nèi)到期的長(zhǎng)期借款Longterm loans due within one year 一年后到期的長(zhǎng)期借款Longterm loans due over one year 應(yīng)付債券Bonds payable 債券面值Face value, Par value 債券溢價(jià)Premium on bonds 債券折價(jià)Discount on bonds 應(yīng)計(jì)利息Accrued interest 長(zhǎng)期應(yīng)付款Longterm account payable 應(yīng)付融資租賃款A(yù)ccrued financial lease outlay 一年內(nèi)到期的長(zhǎng)期應(yīng)付Longterm account payable due within one year 一年后到期的長(zhǎng)期應(yīng)付Longterm account payable over one year 專項(xiàng)應(yīng)付款Special payable 一年內(nèi)到期的專項(xiàng)應(yīng)付Longterm special payable due within one year 一年后到期的專項(xiàng)應(yīng)付Longterm special payable over one year 遞延稅款Deferral taxes三、所有者權(quán)益類OWNERS EQUITY 資本Capital 實(shí)收資本(或股本) Paidup capital(or stock) 實(shí)收資本Paiclup capital 實(shí)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(jià)Cpital(or Stock) premium 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Receive noncash donate reserve 股權(quán)投資準(zhǔn)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(chǔ)備基金Reserve fund 企業(yè)發(fā)展基金Enterprise expension fund 利潤(rùn)歸還投資Profits capitalizad on return of investment 利潤(rùn)Profits 本年利潤(rùn)C(jī)urrent year profits 利潤(rùn)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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