会计科目中英文对照表
二、负债类Liability
短期负债Curre
tliability2101短期借款Shorttermborrowi
g2111应付票据Notespayable银行承兑汇票Ba
kaccepta
ce商业承兑汇票Tradeaccepta
ce2121应付账款Accou
tpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsreve
ue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Divide
dspayable2171应交税金Taxpayable217101应交增值税valueaddedtaxpayable21710101进项税额Withholdi
gso
VAT21710102已交税金Payi
gtax21710103转出未交增值税U
paidVATcha
geover21710104减免税款Taxdeductio
21710105销项税额Substitutedmo
eyo
VAT21710106出口退税Taxreimburseme
tforexport21710107进项税额转出Cha
geoverwith
oldi
gso
VAT21710108出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax21710109转出多交增值税OverpaidVATcha
geover21710110未交增值税U
paidVAT217102应交营业税Busi
esstaxpayable217103应交消费税Co
sumptio
taxpayable217104应交资源税Resourcestaxpayable217105应交所得税I
cometaxpayable217106应交土地增值税I
creme
ttaxo
la
dvaluepayable217107应交城市维护建设税Taxformai
tai
i
ga
dbuildi
gcitiespayable217108应交房产税Housi
gpropertytaxpayable217109应交土地使用税Te
uretaxpayable217110应交车船使用税Vehiclea
dvesselusagelice
seplatetaxVVULPTpayable217111应交个人所得税Perso
ali
cometaxpayable2176其他应交款Otherfu
di
co
formitywithpayi
g2181其他应付款Otherpayables2191预提费用Drawi
gexpe
sei
adva
ce其他负债Otherliabilities2201待转资产价值Pe
di
gcha
geroverassetsvalue2211预计负债A
ticipatio
liabilities
f长期负债Lo
gtermLiabilities2301长期借款Lo
gtermloa
s一年内到期的长期借款Lo
gtermloa
sduewithi
o
eyear一年后到期的长期借款Lo
gtermloa
sdueovero
eyear2311应付债券Bo
dspayable231101债券面值FacevalueParvalue231102债券溢价Premiumo
bo
ds231103债券折价Discou
to
bo
ds231104应计利息Accruedi
terest2321长期应付款Lo
gtermaccou
tpayable应付融资租赁款Accruedfi
a
cialleaseoutlay一年内到期的长期应付Lo
gtermaccou
tpayableduewithi
o
eyear一年后到期的长期应付Lo
gtermaccou
tpayableovero
eyear2331专项应付款Specialpayable一年内到期的专项应付Lo
gtermspecialpayableduewithi
o
eyear一年后到期的专项应付Lo
gtermspecialpayableovero
eyear2341递延税款Deferraltaxes
三、所有者权益类OWNERSEQUITY
资本Capital3101实收资本或股本Paidupcapitalorstock实收资本Paiclupcapital实收股本Paidupstock3103已归还投资I
vestme
tRetur
ed公积3111资本公积Capitalreserve311r