會(huì)計(jì)科目中英對(duì)照大全-閱讀頁(yè)
2025-06-13 22:24本頁(yè)面
【正文】 ation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or ine 1901 長(zhǎng)期待攤費(fèi)用 Longterm deferred and prepaid expenses1911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or ine 180。191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or ine 二、負(fù)債類(lèi) Liability 短期負(fù)債 Current liability 2101 短期借款 Shortterm borrowing2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received 2141 代銷(xiāo)商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable180。21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT180。21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover180。21710105 銷(xiāo)項(xiàng)稅額 Substituted money on VAT180。21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT180。21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover180。217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable180。217104 應(yīng)交資源稅 Resources tax payable180。217106 應(yīng)交土地增值稅 Increment tax on land value payable180。217108 應(yīng)交房產(chǎn)稅 Housing property tax payable180。217110 應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable180。231101 債券面值 Face value, Par value180。231103 債券折價(jià) Discount on bonds 180。 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 180。311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive noncash donate reserve180。311105 撥款轉(zhuǎn)入 Allocate sums changeover in180。311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 180。312102 任意盈余公積 Free surplus reserves180。312104 儲(chǔ)備基金 Reserve fund180。312106 利潤(rùn)歸還投資 Profits capitalizad on return of investment利潤(rùn) Profits3131 本年利潤(rùn) Current year profits3141 利潤(rùn)分配 Profit distribution 180。314102 提取法定盈余公積 Withdrawal legal surplus180。314104 提取儲(chǔ)備基金 Withdrawal reserve fund180。314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers180。314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment180。314109 提取任意盈余公積 Withdrawal other mon accumulation fund180。314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)180。410101 基本生產(chǎn)成本 Base cost of manufacture180。39
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