試談銀行資產(chǎn)負(fù)債表中英文對(duì)照(編輯修改稿)
2025-07-28 01:44 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ificate of deposit restricted 1888 雜項(xiàng)資產(chǎn) 其它 miscellaneous assets other 2 負(fù)債 liabilities 21~ 22 流動(dòng)負(fù)債 current liabilities 211 短期借款 shortterm borrowings(debt) 2111 銀行透支 bank overdraft 2112 銀行借款 bank loan 2114 短期借款 業(yè)主 shortterm borrowings owners 2115 短期借款 員工 shortterm borrowings employees 2117 短期借款 關(guān)系人 shortterm borrowings related parties 2118 短期借款 其它 shortterm borrowings other 212 應(yīng)付短期票券 shortterm notes and bills payable 2121 應(yīng)付商業(yè)本票 mercial paper payable 2122 銀行承兌匯票 bank acceptance 2128 其它應(yīng)付短期票券 other shortterm notes and bills payable 2129 應(yīng)付短期票券折價(jià) discount on shortterm notes and bills payable 213 應(yīng)付票據(jù) notes payable 2131 應(yīng)付票據(jù) notes payable 2137 應(yīng)付票據(jù) 關(guān)系人 notes payable related parties 2138 其它應(yīng)付票據(jù) other notes payable 214 應(yīng)付帳款 accounts pay able 2141 應(yīng)付帳款 accounts payable 2147 應(yīng)付帳款 關(guān)系人 accounts payable related parties 216 應(yīng)付所得稅 ine taxes payable 2161 應(yīng)付所得稅 ine tax payable 217 應(yīng)付費(fèi)用 accrued expenses 2171 應(yīng)付薪工 accrued payroll 2172 應(yīng)付租金 accrued rent payable 2173 應(yīng)付利息 accrued interest payable 2174 應(yīng)付營(yíng)業(yè)稅 accrued VAT payable 2175 應(yīng)付稅捐 其它 accrued taxes payable other 2178 其它應(yīng)付費(fèi)用 other accrued expenses payable 218~219 其它應(yīng)付款 other payables 2181 應(yīng)付購(gòu)入遠(yuǎn)匯款 forward exchange contract payable 2182 應(yīng)付遠(yuǎn)匯款 外幣 forward exchange contract payable foreign currencies 2183 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract 2184 應(yīng)付土地房屋款 payables on land and building purchased 2185 應(yīng)付設(shè)備款 Payables on equipment 2187 其它應(yīng)付款 關(guān)系人 other payables related parties 2191 應(yīng)付股利 dividend payable 2192 應(yīng)付紅利 bonus payable 2193 應(yīng)付董監(jiān)事酬勞 pensation payable to directors and supervisors 2198 其它應(yīng)付款 其它 other payables other 226 預(yù)收款項(xiàng)advance receipts 2261 預(yù)收貨款 sales revenue received in advance 2262 預(yù)收收入 revenue received in advance 2268 其它預(yù)收款 other advance receipts 227 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期負(fù)債 longterm liabilities current portion 2271 一年或一營(yíng)業(yè)周期內(nèi)到期公司債 corporate bonds payable current portion 2272 一年或一營(yíng)業(yè)周期內(nèi)到期長(zhǎng)期借款 longterm loans payable current portion 2273 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 2277 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 2278 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 228~229 其它流動(dòng)負(fù)債 other current liabilities 2281 銷項(xiàng)稅額 VAT received(or output tax) 2283 暫收款 temporary receipts 2284 代收款 receipts under custody 2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities 2291 遞延所得稅負(fù)債 deferred ine tax liabilities 2292 遞延兌換利益 deferred foreign exchange gain 2293 業(yè)主(股東)往來(lái) owners current account 2294 同業(yè)往來(lái) current account with others 2298 其它流動(dòng)負(fù)債其它 other current liabilities others 23 長(zhǎng)期負(fù)債 longterm liabilities 231 應(yīng)付公司債 corporate bonds payable 2311 應(yīng)付公司債 corporate bonds payable 2319 應(yīng)付公司債溢(折)價(jià) premium(discount) on corporate bonds payable 232 長(zhǎng)期借款 longterm loans payable 2321 長(zhǎng)期銀行借款 longterm loans payable bank 2324 長(zhǎng)期借款 業(yè)主 longterm loans payable owners 2325 長(zhǎng)期借款 員工 longterm loans payable employees 2327 長(zhǎng)期借款 關(guān)系人 longterm loans payable related parties 2328 長(zhǎng)期借款 其它 longterm loans payable other 233 長(zhǎng)期應(yīng)付票據(jù)及款項(xiàng) longterm notes and accounts payable 2331 長(zhǎng)期應(yīng)付票據(jù) longterm notes payable 2332 長(zhǎng)期應(yīng)付帳款 longterm accounts payable 2333 長(zhǎng)期應(yīng)付租賃負(fù)債 longterm capital lease liabilities 2337 長(zhǎng)
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