會(huì)計(jì)科目中英文對(duì)照匯編(編輯修改稿)
2025-05-05 12:08 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 owners 短期借款—員工 shortterm borrowings employees 短期借款—關(guān)系人 shortterm borrowings related parties 短期借款—其它 shortterm borrowings other 應(yīng)付短期票券 shortterm notes and bills payable 應(yīng)付商業(yè)本票 mercial paper payable 銀行承兌匯票 bank acceptance 其它應(yīng)付短期票券 other shortterm notes and bills payable 應(yīng)付短期票券折價(jià) discount on shortterm notes and bills payable 應(yīng)付票據(jù) notes payable 應(yīng)付票據(jù)—關(guān)系人 notes payable related parties 其它應(yīng)付票據(jù) other notes payable 應(yīng)付帳款 accounts payable 應(yīng)付帳款—關(guān)系人 accounts payable related parties 應(yīng)付所得稅 ine tax payable 應(yīng)付費(fèi)用 accrued expenses 應(yīng)付薪工 accrued payroll 應(yīng)付租金 accrued rent payable 應(yīng)付利息 accrued interest payable 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable 應(yīng)付稅捐—其它 accrued taxes payable other 其它應(yīng)付費(fèi)用 other accrued expenses payable 其它應(yīng)付款 other payables名稱(chēng) 英 譯應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable 應(yīng)付遠(yuǎn)匯款—外幣 forward exchange contract payable foreign currencies 買(mǎi)賣(mài)遠(yuǎn)匯溢價(jià) premium on forward exchange contract應(yīng)付土地房屋款 payables on land and building purchased 應(yīng)付設(shè)備款 payables on equipment 其它應(yīng)付款—關(guān)系人 other payables related parties 應(yīng)付股利 dividend payable 應(yīng)付紅利 bonus payable 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisors 其它應(yīng)付款—其它 other payables other 預(yù)收款項(xiàng) advance receipts 預(yù)收貨款 sales revenue received in advance 預(yù)收收入 revenue received in advance 其它預(yù)收款 other advance receipts 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 longterm liabilities current portion一年或一營(yíng)業(yè)周期內(nèi)到期公司債corporate bonds payable current portion 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 longterm loans payable current portion 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable due within one year or one operating cycle 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)關(guān)系人 longterm notes and accounts payables to related parties current portion 其它一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 other longterm lia bilities current portion 其它流動(dòng)負(fù)債 other current liabilities 銷(xiāo)項(xiàng)稅額 VAT received(or output tax) 暫收款 temporary receipts名稱(chēng) 英 譯代收款 receipts under custody 估計(jì)售后服務(wù)/保固負(fù)債estimated warranty liabilities 遞延所得稅負(fù)債 deferred ine tax liabilities 遞延兌換利益 deferred foreign exchange gain業(yè)主(股東)往來(lái) owners39。 current account 同業(yè)往來(lái) current account with others 其它流動(dòng)負(fù)債其它 other current liabilities others 應(yīng)付公司債 corporate bonds payable 應(yīng)付公司債 corporate bonds payable 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable 長(zhǎng)期借款 longterm loans payable 長(zhǎng)期銀行借款 longterm loans payable bank 長(zhǎng)期借款—業(yè)主 longterm loans payable owners 長(zhǎng)期借款—員工 longterm loans payable employees 長(zhǎng)期借款—關(guān)系人 longterm loans payable related parties 長(zhǎng)期借款—其它 longterm loans payable other 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable 長(zhǎng)期應(yīng)付票據(jù) longterm notes payable 長(zhǎng)期應(yīng)付帳款 longterm accounts payable 長(zhǎng)期應(yīng)付租賃負(fù)債 longterm capital lease liabilities 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng)—關(guān)系人 longterm notes and accounts payable related parties 其它長(zhǎng)期應(yīng)付款項(xiàng) other longterm payables 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax payable160
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