會(huì)計(jì)科目中英文對(duì)照表(編輯修改稿)
2025-08-25 18:40 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 0。 39。21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT 39。21710102 已交稅金 Paying tax 39。21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 39。21710104 減免稅款 Tax deduction 39。21710105 銷項(xiàng)稅額 Substituted money on VAT 39。21710106 出口退稅 Tax reimbursement for export 39。21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT 39。21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 39。21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 39。21710110 未交增值稅 Unpaid VAT 39。217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable 39。217103 應(yīng)交消費(fèi)稅 Consumption tax payable 39。217104 應(yīng)交資源稅 Resources tax payable 39。217105 應(yīng)交所得稅 Ine tax payable 39。217106 應(yīng)交土地增值稅 Increment tax on land value payable 39。217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 39。217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 39。217109 應(yīng)交土地使用稅 Tenure tax payable 39。217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 39。217111 應(yīng)交個(gè)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(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長(zhǎng)期負(fù)債 Longterm Liabilities 2301 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 year2311 應(yīng)付債券 Bonds payable 39。231101 債券面值 Face value, Par value 39。231102 債券溢價(jià) Premium on bonds 39。231103 債券折價(jià) Discount on bonds 39。231104 應(yīng)計(jì)利息 Accrued interest 2321 長(zhǎng)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(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 year2331 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 year2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS39。 EQUITY資本 Capita3101 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 3103 已歸還投資 Investment Returned公積 3111 資本公積 Capital reserve 39。311101 資本(或股本)溢價(jià) Cpital(or Stock) premium 39。311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve 39。311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 39。311105 撥款轉(zhuǎn)入 Allocate sums changeover in 39。311106 外幣資本折算差額 Foreign currency capital 39。311107 其他資本公積 Other capital reserve 3121 盈余公積16
醫(yī)療健康相關(guān)推薦
鄂ICP備17016276號(hào)-1