會計常用詞彙(三)
二、負債類 Liability
短期負債 Current liability
短期借款 Short-term borrowing
應付票據 Notes payable
銀行承兑匯票 Bank acceptance 商業承兑匯票 Trade acceptance
應付賬款 Account payable
預收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應付工資 Accrued wages 應付福利費 Accrued welfarism
應付股利 Dividends payable
應交税金 Tax payable
應交增值税 value added tax payable
進項税額 Withholdings on VAT 已交税金 Paying tax
轉出未交增值税 Unpaid VAT changeover
減免税款 Tax deduction
銷項税額 Substituted money on VAT
出口退税 Tax reimbursement for export 進項税額轉出 Changeover withnoldings on VAT
出口抵減內銷產品應納税額 Export deduct domestic sales goods tax
轉出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
應交營業税 Business tax payable 應交消費税 Consumption tax payable
應交資源税 Resources tax payable
應交所得税 Income tax payable
應交土地增值税 Increment tax on land value payable
應交城市維護建設税 Tax for maintaining and building cities
payable 應交房產税 Housing property tax payable
應交土地使用税 Tenure tax payable
應交車船使用税 Vehicle and vessel usage license plate
tax(VVULPT) payable
應交個人所得税 Personal income tax payable 其他應交款 Other fund in conformity with paying
其他應付款 Other payables
預提費用 Drawing expense in advance
其他負債 Other liabilities
待轉資產價值 Pending changerover assets value 預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
長期借款 Long-term loans
一年內到期的長期借款 Long-term loans due within one year
一年後到期的長期借款 Long-term loans due over one year 應付債券 Bonds payable
債券面值 Face value, Par value
債券溢價 Premium on bonds
債券折價 Discount on bonds
應計利息 Accrued interest 長期應付款 Long-term account payable
應付融資租賃款 Accrued financial lease outlay
一年內到期的長期應付 Long-term account payable due within one year
一年後到期的長期應付 Long-term account payable over one year
專項應付款 Special payable 一年內到期的專項應付 Long-term special payable due within one year
一年後到期的專項應付 Long-term special payable over one year
遞延税款 Deferral taxes
所有者權益類 OWNERS'' EQUITY
資本 Capita
實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital
實收股本 Paid-up stock
已歸還投資 Investment Returned
公積
資本公積 Capital reserve
資本(或股本)溢價 Cpital(or Stock) premium 接受捐贈非現金資產準備 Receive non-cash donate reserve
股權投資準備 Stock right investment reserves
撥款轉入 Allocate sums changeover in
外幣資本折算差額 Foreign currency capital
其他資本公積 Other capital reserve 盈餘公積 Surplus reserves
法定盈餘公積 legal surplus
任意盈餘公積 Free surplus reserves
法定公益金 Legal public welfare fund
儲備基金 Reserve fund 企業發展基金 Enterprise expension fund
利潤歸還投資 Profits capitalizad on return of investment
利潤 Profits
本年利潤 Current year profits
利潤分配 Profit distribution 其他轉入 Other chengeover in
提取法定盈餘公積 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取儲備基金 Withdrawal reserve fund
提取企業發展基金 Withdrawal reserve for business expansion 提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and
welfare fund
利潤歸還投資 Profits capitalizad on return of investment
應付優先股股利 Preferred Stock dividends payable
提取任意盈餘公積 Withdrawal other common accumulation fund
應付普通股股利 Common Stock dividends payable
轉作資本(或股本)的普通股股利 Common Stock dividends change to
assets(or stock)
未分配利潤 Undistributed profit