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accountant genaral 會(huì)計(jì)主任
account balancde 結(jié)平的帳戶(hù)
account bill 帳單
account books 帳
account classification 帳戶(hù)分類(lèi)
account current 往來(lái)帳
account form of balance sheet 帳戶(hù)式資產(chǎn)負(fù)債表
account form of profit and loss statement 帳戶(hù)式損益表
account payable 應(yīng)付帳款
account receivable 應(yīng)收帳款
account of payments 支出表
account of receipts 收入表
account title 帳戶(hù)名稱(chēng)，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度
accounts payable ledger 應(yīng)付款分類(lèi)帳Accounting period（會(huì)計(jì)期間）are related to specific
time periods ，typically one year（通常是一年）
資產(chǎn)負(fù)債表：balance sheet 可以不大寫(xiě)b
利潤(rùn)表： income statements （or statements of income）
利潤(rùn)分配表：retained earnings
現(xiàn)金流量表：cash flows
1，部門(mén)的稱(chēng)謂
市場(chǎng)部Marketing
銷(xiāo)售部 Sales Department （也有其它講法，如寶潔公司銷(xiāo)售部叫客戶(hù)生意發(fā)展部CBD）
客戶(hù)服務(wù) Customer Service ，例如客服員叫CSR，R for representative
人事部 Human Resource
行政部 Admin.
財(cái)務(wù)部 Finance & Accounting
產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P S Planner
2，人員的稱(chēng)謂
助理 Assistant
秘書(shū) secretary
前臺(tái)接待小姐 Receptionist
文員 clerk ，如會(huì)計(jì)文員為Accounting Clerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
入場(chǎng)費(fèi)admission
運(yùn)費(fèi)freight
小費(fèi)tip
學(xué)費(fèi)tuition
價(jià)格，代價(jià)charge
制造費(fèi)用 Manufacturing overhead
材料費(fèi) Materials
管理人員工資 Executive Salaries
獎(jiǎng)金 Wages
退職金 Retirement allowance
補(bǔ)貼 Bonus
外保勞務(wù)費(fèi) Outsourcing fee
福利費(fèi) Employee benefits/welfare
會(huì)議費(fèi) Coferemce
加班餐費(fèi) Special duties
市內(nèi)交通費(fèi) Business traveling
通訊費(fèi) Correspondence
電話費(fèi) Correspondence
水電取暖費(fèi) Water and Steam
稅費(fèi) Taxes and dues
租賃費(fèi) Rent
管理費(fèi) Maintenance
車(chē)輛維護(hù)費(fèi) Vehicles maintenance
油料費(fèi) Vehicles maintenance
培訓(xùn)費(fèi) Education and training
接待費(fèi) Entertainment
圖書(shū)、印刷費(fèi) Books and printing
運(yùn)費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
支付手續(xù)費(fèi) Commission
雜費(fèi) Sundry charges
折舊費(fèi) Depreciation expense
機(jī)物料消耗 Article of consumption
勞動(dòng)保護(hù)費(fèi) Labor protection fees
總監(jiān)Director
總會(huì)計(jì)師 Finance Controller
高級(jí) Senior 如高級(jí)經(jīng)理為 Senior Manager
營(yíng)業(yè)費(fèi)用 Operating expenses
代銷(xiāo)手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
管理費(fèi)用 Adminisstrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Travelling expense
工會(huì)經(jīng)費(fèi) Labour union expenditure
研究與開(kāi)發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動(dòng)保險(xiǎn)費(fèi) Labour insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會(huì)議費(fèi) Coferemce
聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢(xún)費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)船使用稅 Vehicle and vessel usage license plate tax（VVULPT）
土地使用稅 Tenure tax
印花稅 Stamp tax
財(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost
帳目名詞
一、 資產(chǎn)類(lèi) Assets
流動(dòng)資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
現(xiàn)金 Cash
銀行存款 Cash in bank
其他貨幣資金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
銀行本票 Cashier's cheque
銀行匯票 Bank draft
信用卡 Credit card
信用證保證金 L/C Guarantee deposits
存出投資款 Refundable deposits
短期投資 Short-term investments
股票 Short-term investments - stock
債券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)收股利 Dividend receivable
應(yīng)收利息 Interest receivable
應(yīng)收賬款 Account receivable
其他應(yīng)收款 Other notes receivable
壞賬準(zhǔn)備 Bad debt reserves
預(yù)付賬款 Advance money
應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable
庫(kù)存資產(chǎn) Inventories
物資采購(gòu) Supplies purchasing
原材料 Raw materials
包裝物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差異 Materials cost variance
自制半成品 Semi-Finished goods
庫(kù)存商品 Finished goods
商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price
委托加工物資 Work in process - outsourced
委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis
受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis
存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves
分期收款發(fā)出商品 Collect money and send out the goods by stages
待攤費(fèi)用 Deferred and prepaid expenses
長(zhǎng)期投資 Long-term investment
長(zhǎng)期股權(quán)投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權(quán)投資 Other investment on stocks
長(zhǎng)期債權(quán)投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權(quán)投資 Other investment on bonds
長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準(zhǔn)備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機(jī)器設(shè)備 Machinery equipment
運(yùn)輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計(jì)折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專(zhuān)用材料 Special-purpose material
專(zhuān)用設(shè)備 Special-purpose equipment
預(yù)付大型設(shè)備款 Prepayments for equipment
為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves
固定資產(chǎn)清理 Liquidation of fixed assets
無(wú)形資產(chǎn) Intangible assets
專(zhuān)利權(quán) Patents
非專(zhuān)利技術(shù) Non-Patents
商標(biāo)權(quán) Trademarks， Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽(yù) Goodwill
無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
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 income
待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income
待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
二、負(fù)債類(lèi) Liability
短期負(fù)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(yù)收賬款 Deposit received
代銷(xiāo)商品款 Proxy sale goods revenue
應(yīng)付工資 Accrued wages
應(yīng)付福利費(fèi) 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(jìn)項(xiàng)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(xiāo)項(xiàng)稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
出口抵減內(nèi)銷(xiāo)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(yíng)業(yè)稅 Business tax payable
應(yīng)交消費(fèi)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(hù)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(chē)船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable
應(yīng)交個(gè)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(yù)提費(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
預(yù)計(jì)負(fù)債 Anticipation liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
長(zhǎng)期借款 Long-term loans
一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
一年后到期的長(zhǎng)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(jià) Premium on bonds
債券折價(jià) Discount on bonds
應(yīng)計(jì)利息 Accrued interest
長(zhǎng)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(zhǎng)期應(yīng)付 Long-term account payable due within one year
一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
專(zhuān)項(xiàng)應(yīng)付款 Special payable
一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year
一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year
遞延稅款 Deferral taxes
所有者權(quán)益類(lèi) OWNERS' EQUITY
accountant genaral 會(huì)計(jì)主任
account balancde 結(jié)平的帳戶(hù)
account bill 帳單
account books 帳
account classification 帳戶(hù)分類(lèi)
account current 往來(lái)帳
account form of balance sheet 帳戶(hù)式資產(chǎn)負(fù)債表
account form of profit and loss statement 帳戶(hù)式損益表
account payable 應(yīng)付帳款
account receivable 應(yīng)收帳款
account of payments 支出表
account of receipts 收入表
account title 帳戶(hù)名稱(chēng)，會(huì)計(jì)科目accounting year 或financial year 會(huì)計(jì)年度
accounts payable ledger 應(yīng)付款分類(lèi)帳Accounting period（會(huì)計(jì)期間）are related to specific
time periods ，typically one year（通常是一年）
資產(chǎn)負(fù)債表：balance sheet 可以不大寫(xiě)b
利潤(rùn)表： income statements （or statements of income）
利潤(rùn)分配表：retained earnings
現(xiàn)金流量表：cash flows
1，部門(mén)的稱(chēng)謂
市場(chǎng)部Marketing
銷(xiāo)售部 Sales Department （也有其它講法，如寶潔公司銷(xiāo)售部叫客戶(hù)生意發(fā)展部CBD）
客戶(hù)服務(wù) Customer Service ，例如客服員叫CSR，R for representative
人事部 Human Resource
行政部 Admin.
財(cái)務(wù)部 Finance & Accounting
產(chǎn)品供應(yīng) Product Supply，例如產(chǎn)品調(diào)度員叫 P S Planner
2，人員的稱(chēng)謂
助理 Assistant
秘書(shū) secretary
前臺(tái)接待小姐 Receptionist
文員 clerk ，如會(huì)計(jì)文員為Accounting Clerk
主任 supervisor
經(jīng)理 Manager
總經(jīng)理 GM，General Manager
入場(chǎng)費(fèi)admission
運(yùn)費(fèi)freight
小費(fèi)tip
學(xué)費(fèi)tuition
價(jià)格，代價(jià)charge
制造費(fèi)用 Manufacturing overhead
材料費(fèi) Materials
管理人員工資 Executive Salaries
獎(jiǎng)金 Wages
退職金 Retirement allowance
補(bǔ)貼 Bonus
外保勞務(wù)費(fèi) Outsourcing fee
福利費(fèi) Employee benefits/welfare
會(huì)議費(fèi) Coferemce
加班餐費(fèi) Special duties
市內(nèi)交通費(fèi) Business traveling
通訊費(fèi) Correspondence
電話費(fèi) Correspondence
水電取暖費(fèi) Water and Steam
稅費(fèi) Taxes and dues
租賃費(fèi) Rent
管理費(fèi) Maintenance
車(chē)輛維護(hù)費(fèi) Vehicles maintenance
油料費(fèi) Vehicles maintenance
培訓(xùn)費(fèi) Education and training
接待費(fèi) Entertainment
圖書(shū)、印刷費(fèi) Books and printing
運(yùn)費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
支付手續(xù)費(fèi) Commission
雜費(fèi) Sundry charges
折舊費(fèi) Depreciation expense
機(jī)物料消耗 Article of consumption
勞動(dòng)保護(hù)費(fèi) Labor protection fees
總監(jiān)Director
總會(huì)計(jì)師 Finance Controller
高級(jí) Senior 如高級(jí)經(jīng)理為 Senior Manager
營(yíng)業(yè)費(fèi)用 Operating expenses
代銷(xiāo)手續(xù)費(fèi) Consignment commission charge
運(yùn)雜費(fèi) Transpotation
保險(xiǎn)費(fèi) Insurance premium
展覽費(fèi) Exhibition fees
廣告費(fèi) Advertising fees
管理費(fèi)用 Adminisstrative expenses
職工工資 Staff Salaries
修理費(fèi) Repair charge
低值易耗攤銷(xiāo) Article of consumption
辦公費(fèi) Office allowance
差旅費(fèi) Travelling expense
工會(huì)經(jīng)費(fèi) Labour union expenditure
研究與開(kāi)發(fā)費(fèi) Research and development expense
福利費(fèi) Employee benefits/welfare
職工教育經(jīng)費(fèi) Personnel education
待業(yè)保險(xiǎn)費(fèi) Unemployment insurance
勞動(dòng)保險(xiǎn)費(fèi) Labour insurance
醫(yī)療保險(xiǎn)費(fèi) Medical insurance
會(huì)議費(fèi) Coferemce
聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs
咨詢(xún)費(fèi) Consult fees
訴訟費(fèi) Legal cost
業(yè)務(wù)招待費(fèi) Business entertainment
技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fees
礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees
排污費(fèi) Pollution discharge fees
房產(chǎn)稅 Housing property tax
車(chē)船使用稅 Vehicle and vessel usage license plate tax（VVULPT）
土地使用稅 Tenure tax
印花稅 Stamp tax
財(cái)務(wù)費(fèi)用 Finance charge
利息支出 Interest exchange
匯兌損失 Foreign exchange loss
各項(xiàng)手續(xù)費(fèi) Charge for trouble
各項(xiàng)專(zhuān)門(mén)借款費(fèi)用 Special-borrowing cost
帳目名詞
一、 資產(chǎn)類(lèi) Assets
流動(dòng)資產(chǎn) Current assets
貨幣資金 Cash and cash equivalents
現(xiàn)金 Cash
銀行存款 Cash in bank
其他貨幣資金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
銀行本票 Cashier's cheque
銀行匯票 Bank draft
信用卡 Credit card
信用證保證金 L/C Guarantee deposits
存出投資款 Refundable deposits
短期投資 Short-term investments
股票 Short-term investments - stock
債券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投資跌價(jià)準(zhǔn)備 Short-term investments falling price reserves
應(yīng)收款 Account receivable
應(yīng)收票據(jù) Note receivable
銀行承兌匯票 Bank acceptance
商業(yè)承兌匯票 Trade acceptance
應(yīng)收股利 Dividend receivable
應(yīng)收利息 Interest receivable
應(yīng)收賬款 Account receivable
其他應(yīng)收款 Other notes receivable
壞賬準(zhǔn)備 Bad debt reserves
預(yù)付賬款 Advance money
應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable
庫(kù)存資產(chǎn) Inventories
物資采購(gòu) Supplies purchasing
原材料 Raw materials
包裝物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差異 Materials cost variance
自制半成品 Semi-Finished goods
庫(kù)存商品 Finished goods
商品進(jìn)銷(xiāo)差價(jià) Differences between purchasing and selling price
委托加工物資 Work in process - outsourced
委托代銷(xiāo)商品 Trust to and sell the goods on a commission basis
受托代銷(xiāo)商品 Commissioned and sell the goods on a commission basis
存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves
分期收款發(fā)出商品 Collect money and send out the goods by stages
待攤費(fèi)用 Deferred and prepaid expenses
長(zhǎng)期投資 Long-term investment
長(zhǎng)期股權(quán)投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權(quán)投資 Other investment on stocks
長(zhǎng)期債權(quán)投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權(quán)投資 Other investment on bonds
長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準(zhǔn)備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機(jī)器設(shè)備 Machinery equipment
運(yùn)輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計(jì)折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專(zhuān)用材料 Special-purpose material
專(zhuān)用設(shè)備 Special-purpose equipment
預(yù)付大型設(shè)備款 Prepayments for equipment
為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves
固定資產(chǎn)清理 Liquidation of fixed assets
無(wú)形資產(chǎn) Intangible assets
專(zhuān)利權(quán) Patents
非專(zhuān)利技術(shù) Non-Patents
商標(biāo)權(quán) Trademarks， Trade names
著作權(quán) Copyrights
土地使用權(quán) Tenure
商譽(yù) Goodwill
無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves
專(zhuān)利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves
商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves
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 income
待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income
待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income
待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income
二、負(fù)債類(lèi) Liability
短期負(fù)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(yù)收賬款 Deposit received
代銷(xiāo)商品款 Proxy sale goods revenue
應(yīng)付工資 Accrued wages
應(yīng)付福利費(fèi) 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(jìn)項(xiàng)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(xiāo)項(xiàng)稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
出口抵減內(nèi)銷(xiāo)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(yíng)業(yè)稅 Business tax payable
應(yīng)交消費(fèi)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(hù)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(chē)船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable
應(yīng)交個(gè)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(yù)提費(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
預(yù)計(jì)負(fù)債 Anticipation liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
長(zhǎng)期借款 Long-term loans
一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
一年后到期的長(zhǎng)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(jià) Premium on bonds
債券折價(jià) Discount on bonds
應(yīng)計(jì)利息 Accrued interest
長(zhǎng)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(zhǎng)期應(yīng)付 Long-term account payable due within one year
一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
專(zhuān)項(xiàng)應(yīng)付款 Special payable
一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year
一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year
遞延稅款 Deferral taxes
所有者權(quán)益類(lèi) OWNERS' EQUITY