今天高頓網(wǎng)校小編為各位ACCA新小主準備了會計分錄中英對照表之負債類 Liability。
　　短期負債 Current liability
　　短期借款 Short-term borrowing
　　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
　　應(yīng)付賬款 Account payable
　　預收賬款 Deposit received
　　代銷商品款 Proxy sale goods revenue
　　應(yīng)付工資 Accrued wages
　　應(yīng)付福利費 Accrued welfarism
　　應(yīng)付股利 Dividends payable
　　應(yīng)交稅金 Tax payable
　　應(yīng)交增值稅 value added tax payable
　　進項稅額 Withholdings on VAT
　　已交稅金 Paying tax
　　轉(zhuǎn)出未交增值稅 Unpaid VAT changeover
　　減免稅款 Tax deduction
　　銷項稅額 Substituted money on VAT
　　出口退稅 Tax reimbursement for export
　　進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT
　　出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax
　　轉(zhuǎn)出多交增值稅 Overpaid VAT changeover
　　未交增值稅 Unpaid VAT
　　應(yīng)交營業(yè)稅 Business tax payable
　　應(yīng)交消費稅 Consumption tax payable
　　應(yīng)交資源稅 Resources tax payable
　　應(yīng)交所得稅 Income tax payable
　　應(yīng)交土地增值稅 Increment tax on land value payable
　　應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities payable
　　應(yīng)交房產(chǎn)稅 Housing property tax payable
　　應(yīng)交土地使用稅 Tenure tax payable
　　應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
　　應(yīng)交個人所得稅 Personal income tax payable
　　其他應(yīng)交款 Other fund in conformity with paying
　　其他應(yīng)付款 Other payables
　　預提費用 Drawing expense in advance
　　其他負債 Other liabilities
　　待轉(zhuǎn)資產(chǎn)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(nèi)到期的長期借款 Long-term loans due within one year
　　一年后到期的長期借款 Long-term loans due over one year
　　應(yīng)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(yīng)收利息 Interest receivable
　　應(yīng)計利息 Accrued interest
　　長期應(yīng)付款 Long-term account payable
　　應(yīng)付融資租賃款 Accrued financial lease outlay
　　一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year
　　一年后到期的長期應(yīng)付 Long-term account payable over one year
　　專項應(yīng)付款 Special payable
　　一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year
　　一年后到期的專項應(yīng)付 Long-term special payable over one year
　　遞延稅款 Deferral taxes
　　三、所有者權(quán)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(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve
　　股權(quán)投資準備 Stock right investment reserves
　　撥款轉(zhuǎn)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
　　盈余公積 Surplus reserves
　　法定盈余公積 Legal surplus
　　任意盈余公積 Free surplus reserves
　　法定公益金 Legal public welfare fund
　　儲備基金 Reserve fund
　　企業(yè)發(fā)展基金 Enterprise expension fund
　　利潤歸還投資 Profits capitalizad on return of investment
　　潤 Profits
　　本年利潤 Current year profits
　　利潤分配 Profit distribution
　　其他轉(zhuǎn)入 Other chengeover in
　　提取法定盈余公積 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(yè)發(fā)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(yīng)付優(yōu)先股股利 Preferred Stock dividends payable
　　提取任意盈余公積 Withdrawal other common accumulation fund
　　應(yīng)付普通股股利 Common Stock dividends payable
　　轉(zhuǎn)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