【正文】
n 提取法定盈余公積Current year profits 利潤分配Profits capitalizad on return of investment 利潤Reserve fund 企業(yè)發(fā)展基金Free surplus reserves 法定公益金Surplus reserves 法定盈余公積Foreign currency capital 其他資本公積Stock right investment reserves 撥款轉(zhuǎn)入Cpital(or Stock) premium 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Investment Returned 公積 資本公積Paiclup capital 實收股本OWNERS EQUITY 資本Longterm special payable over one year 遞延稅款Special payable 一年內(nèi)到期的專項應(yīng)付Longterm account payable due within one year 一年后到期的長期應(yīng)付Longterm account payable 應(yīng)付融資租賃款Discount on bonds 應(yīng)計利息Face value, Par value 債券溢價Longterm loans due over one year 應(yīng)付債券Longterm loans 一年內(nèi)到期的長期借款A(yù)nticipation liabilities 長期負(fù)債Other liabilities 待轉(zhuǎn)資產(chǎn)價值Other payables 預(yù)提費用Personal ine tax payable 其他應(yīng)交款Tenure tax payable 應(yīng)交車船使用稅Tax for maintaining and building cities payable 應(yīng)交房產(chǎn)稅Ine tax payable 應(yīng)交土地增值稅Consumption tax payable 應(yīng)交資源稅Unpaid VAT 應(yīng)交營業(yè)稅Export deduct domestic sales goods tax 轉(zhuǎn)出多交增值稅Tax reimbursement for export 進項稅額轉(zhuǎn)出Tax deduction 銷項稅額Paying tax 轉(zhuǎn)出未交增值稅value added tax payable 進項稅額Dividends payable 應(yīng)交稅金Accrued wages 應(yīng)付福利費Deposit received 代銷商品款Trade acceptance 應(yīng)付賬款Notes payable 銀行承兌匯票Current liability 短期借款Wait deal fixed assets loss or ine二、負(fù)債類Wait deal assets loss or ine 待處理流動資產(chǎn)損溢Wait deal assets loss or ine 長期待攤費用trademark rights depreciation reserves 未確認(rèn)融資費用Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備Tenure 商譽Trademarks, Trade names 著作權(quán)Patents 非專利技術(shù)Liquidation of fixed assets 無形資產(chǎn)General overhaul project 在建工程減值準(zhǔn)備Erecting equipmentinprocess 技術(shù)改造工程Constructioninprocess 安裝工程Prepayments for equipment 為生產(chǎn)準(zhǔn)備的工具及器具Specialpurpose material 專用設(shè)備Machinery equipment depreciation reserves工程物資Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備Instruments and implement 累計折舊Machinery equipment 運輸設(shè)備Building 建筑物Depreciation reserves 固定資產(chǎn)Principal 利息Bcreditors