會(huì)計(jì)專業(yè)外語(yǔ)賬目詞匯匯總(編輯修改稿)
2025-07-20 05:48 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ends payable應(yīng)交稅金Tax payable應(yīng)交增值稅value added tax payable進(jìn)項(xiàng)稅額Withholdings on VAT已交稅金Paying tax轉(zhuǎn)出未交增值稅Unpaid VAT changeover減免稅款Tax deduction銷(xiāo)項(xiàng)稅額Substituted money on VAT出口退稅Tax reimbursement for export進(jìn)項(xiàng)稅額轉(zhuǎn)出Changeover withnoldings on VAT出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅Overpaid VAT changeover未交增值稅Unpaid VAT應(yīng)交營(yíng)業(yè)稅Business tax payable應(yīng)交消費(fèi)稅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 citiespayable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(chē)船使用稅Vehicle and vessel usage license platetax(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所有者權(quán)益類(lèi)OWNERS” EQUITY資本Capita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 reserve
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