会计常用词汇(三)
文章来源: 文章作者: 发布时间:2008-11-19 07:53 字体: [ ]  进入论坛
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 二、负债类 Liability
   短期负债 Current liability
   短期借款 Short-term borrowing
   应付票据 Notes payable
   银行承兑汇票 Bank acceptance    

          商业承兑汇票 Trade acceptance
   应付账款 Account payable
   预收账款 Deposit received
   代销商品款 Proxy sale goods revenue
   应付工资 Accrued wages    

          应付福利费 Accrued welfarism
   应付股利 Dividends payable
   应交税金 Tax payable
   应交增值税 value added tax payable
   进项税额 Withholdings on VAT   

          已交税金 Paying tax
   转出未交增值税 Unpaid VAT changeover
   减免税款 Tax deduction
   销项税额 Substituted money on VAT
   出口退税 Tax reimbursement for export    

          进项税额转出 Changeover withnoldings on VAT
   出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
   转出多交增值税 Overpaid VAT changeover
   未交增值税 Unpaid VAT
   应交营业税 Business tax payable   

          应交消费税 Consumption tax payable
   应交资源税 Resources tax payable
   应交所得税 Income tax payable
   应交土地增值税 Increment tax on land value payable
   应交城市维护建设税 Tax for maintaining and building cities payable   

          应交房产税 Housing property tax payable
   应交土地使用税 Tenure tax payable
   应交车船使用税 Vehicle and vessel usage license plate  tax(VVULPT) payable
   应交个人所得税 Personal income tax payable   

          其他应交款 Other fund in conformity with paying
   其他应付款 Other payables
   预提费用 Drawing expense in advance
   其他负债 Other liabilities
   待转资产价值 Pending changerover assets value   

          预计负债 Anticipation liabilities
   长期负债 Long-term Liabilities
   长期借款 Long-term loans
   一年内到期的长期借款 Long-term loans due within one year
   一年后到期的长期借款 Long-term loans due over one year   

          应付债券 Bonds payable
   债券面值 Face value, Par value
   债券溢价 Premium on bonds
   债券折价 Discount on bonds
   应计利息 Accrued interest    

          长期应付款 Long-term account payable
   应付融资租赁款 Accrued financial lease outlay
   一年内到期的长期应付 Long-term account payable due within one year
   一年后到期的长期应付 Long-term account payable over one year
   专项应付款 Special payable   

         一年内到期的专项应付 Long-term special payable due within one year
   一年后到期的专项应付 Long-term special payable over one year
   递延税款 Deferral taxes
           所有者权益类 OWNERS'' EQUITY
   资本 Capita
   实收资本(或股本) Paid-up capital(or stock)     实收资本 Paicl-up capital
   实收股本 Paid-up stock
   已归还投资 Investment Returned
   公积
   资本公积 Capital reserve
   资本(或股本)溢价 Cpital(or Stock) premium   

         接受捐赠非现金资产准备 Receive non-cash donate reserve
   股权投资准备 Stock right investment reserves
   拨款转入 Allocate sums changeover in
   外币资本折算差额 Foreign currency capital
   其他资本公积 Other capital reserve     盈余公积 Surplus reserves
   法定盈余公积 Legal surplus
   任意盈余公积 Free surplus reserves
   法定公益金 Legal public welfare fund
   储备基金 Reserve fund    企业发展基金 Enterprise expension fund
   利润归还投资 Profits capitalizad on return of investment
   利润 Profits
   本年利润 Current year profits
   利润分配 Profit distribution     其他转入 Other chengeover in
   提取法定盈余公积 Withdrawal legal surplus
   提取法定公益金 Withdrawal legal public welfare funds
   提取储备基金 Withdrawal reserve fund
   提取企业发展基金 Withdrawal reserve for business expansion    

          提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and  welfare fund
   利润归还投资 Profits capitalizad on return of investment
   应付优先股股利 Preferred Stock dividends payable
   提取任意盈余公积 Withdrawal other common accumulation fund
   应付普通股股利 Common Stock dividends payable
   转作资本(或股本)的普通股股利 Common Stock dividends change to  assets(or stock)
  未分配利润 Undistributed profit


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