中国会计科目的中英文对照－负债类 Liability
时间:2007年02月05日 作者:佚名 点击:
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短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
217101 应交增值税 value added tax payable
21710101 进项税额 Withholdings on VAT
21710102 已交税金 Paying tax
21710103 转出未交增值税 Unpaid VAT changeover
21710104 减免税款 Tax deduction
21710105 销项税额 Substituted money on VAT
21710106 出口退税 Tax reimbursement for export
21710107 进项税额转出 Changeover withnoldings on VAT
21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
21710109 转出多交增值税 Overpaid VAT changeover
21710110 未交增值税 Unpaid VAT
217102 应交营业税 Business tax payable
217103 应交消费税 Consumption tax payable
217104 应交资源税 Resources tax payable
217105 应交所得税 Income tax payable
217106 应交土地增值税 Increment tax on land value payable
217107 应交城市维护建设税 Tax for maintaining and building cities payable
217108 应交房产税 Housing property tax payable
217109 应交土地使用税 Tenure tax payable
217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover ass
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
217101 应交增值税 value added tax payable
21710101 进项税额 Withholdings on VAT
21710102 已交税金 Paying tax
21710103 转出未交增值税 Unpaid VAT changeover
21710104 减免税款 Tax deduction
21710105 销项税额 Substituted money on VAT
21710106 出口退税 Tax reimbursement for export
21710107 进项税额转出 Changeover withnoldings on VAT
21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
21710109 转出多交增值税 Overpaid VAT changeover
21710110 未交增值税 Unpaid VAT
217102 应交营业税 Business tax payable
217103 应交消费税 Consumption tax payable
217104 应交资源税 Resources tax payable
217105 应交所得税 Income tax payable
217106 应交土地增值税 Increment tax on land value payable
217107 应交城市维护建设税 Tax for maintaining and building cities payable
217108 应交房产税 Housing property tax payable
217109 应交土地使用税 Tenure tax payable
217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover ass
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