會計科目中英對照大全-展示頁
2025-06-07 22:24本頁面
【正文】 Longterm special payable over one year2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS180。231102 債券溢價 Premium on bonds 180。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。217109 應(yīng)交土地使用稅 Tenure tax payable180。217107 應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities payable180。217105 應(yīng)交所得稅 Ine tax payable 180。217103 應(yīng)交消費稅 Consumption tax payable180。21710110 未交增值稅 Unpaid VAT180。21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax180。21710106 出口退稅 Tax reimbursement for export 180。21710104 減免稅款 Tax deduction180。21710102 已交稅金 Paying tax180。217101 應(yīng)交增值稅 value added tax payable 180。191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or ine 180。160103 預(yù)付大型設(shè)備款 Prepayments for equipment180。160101 專用材料 Specialpurpose material180。143102 利息 Interest 180。s rights investment depreciation reserves1431 委托貸款 Entrust loans 180。140201 債券投資 Investment on bonds 180。140101 股票投資 Investment on stocks180。110103 基金 Shortterm investments corporate funds180。110101 股票 Shortterm investments stock180。100905 信用證保證金 L/C Guarantee deposits180。100903 銀行匯票 Bank draft 180。100902 銀行本票 Cashier180。一、資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents180。100901 外埠存款 Other city Cash in bank180。s cheque 180。100904 信用卡 Credit card 180。100906 存出投資款 Refundable deposits1101 短期投資 Shortterm investments180。110102 債券 Shortterm investments corporate bonds180。110110 其他 Shortterm investments other1102 短期投資跌價準(zhǔn)備 Shortterm investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131
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