會計科目中英對照大全(編輯修改稿)
2025-06-25 22:24 本頁面
【文章內(nèi)容簡介】 0108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax180。21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover180。21710110 未交增值稅 Unpaid VAT180。217102 應(yīng)交營業(yè)稅 Business tax payable180。217103 應(yīng)交消費稅 Consumption tax payable180。217104 應(yīng)交資源稅 Resources tax payable180。217105 應(yīng)交所得稅 Ine tax payable 180。217106 應(yīng)交土地增值稅 Increment tax on land value payable180。217107 應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities payable180。217108 應(yīng)交房產(chǎn)稅 Housing property tax payable180。217109 應(yīng)交土地使用稅 Tenure tax payable180。217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable180。217111 應(yīng)交個人所得稅 Personal ine tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other payables2191 預(yù)提費用 Drawing expense in advance 其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value2211 預(yù)計負(fù)債 Anticipation liabilities長期負(fù)債 Longterm Liabilities 2301 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 year2311 應(yīng)付債券 Bonds payable 180。231101 債券面值 Face value, Par value180。231102 債券溢價 Premium on bonds 180。231103 債券折價 Discount on bonds 180。231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Longterm account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Longterm account payable due within one year一年后到期的長期應(yīng)付 Longterm account payable over one year2331 專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Longterm special payable due within one year一年后到期的專項應(yīng)付 Longterm special payable over one year2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS180。 EQUITY資本 Capita3101 實收資本(或股本) Paidup capital(or stock) 實收資本 Paiclup capital 實收股本 Paidup stock 3103 已歸還投資 Investment Returned公積 3111 資本公積 Capital reserve 180。311101 資本(或股本)溢價 Cpital(or Stock) premium180。311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve180。311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 180。311105 撥款轉(zhuǎn)入 Allocate sums changeover in180。311106 外幣資本折算差額 Foreign currency capital 180。311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 180。312101 法定盈余公積 Legal surplus180。312102 任意盈余公積 Free surplus reserves180。312103 法定公益金 Legal public welfare fund180。312104 儲備基金 Reser
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