2131 预收账款 Deposit received3 w8 H/ g, c$ F/ n
2141 代销商品款 Proxy sale goods revenue
! U1 D/ M& }% ~* @. s) T# j 2151 应付工资 Accrued wages
6 F+ E2 i0 T3 T. e9 B 2153 应付福利费 Accrued welfarism
$ X0 s, |+ v* e, _- |0 |, c( d4 q* g- Q 2161 应付股利 Dividends payable7 {9 q/ P& @" z% M0 h3 ]# d
2171 应交税金 Tax payable
. u% m! I, v w* ^4 N2 W2 e '217101 应交增值税 value added tax payable$ |: v+ Z0 @9 r" j) n
'21710101 进项税额 Withholdings on VAT, @' V" @( H3 C1 t9 l
'21710102 已交税金 Paying tax' F" \3 q4 U7 \( s. W. h
'21710103 转出未交增值税 Unpaid VAT changeover
# s4 f5 r* |" T) N/ o1 c6 l* }" i '21710104 减免税款 Tax deduction& ]3 |. n" }, C V) f4 G# _
'21710105 销项税额 Substituted money on VAT
$ q! _/ }0 X2 _5 |, T+ e '21710106 出口退税 Tax reimbursement for export) I8 n+ b6 J: G3 b/ {
'21710107 进项税额转出 Changeover withnoldings on VAT: R+ Q: b/ H4 A5 J" j9 ^; p
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax2 ^1 \; Y1 s4 N; B" X7 H1 W
'21710109 转出多交增值税 Overpaid VAT changeover! x4 X5 B9 e9 L. H
'21710110 未交增值税 Unpaid VAT
, l# D% p2 a: ^- } '217102 应交营业税 Business tax payable" N( H; \! F7 ]! N7 l
'217103 应交消费税 Consumption tax payable
- e3 a9 s0 h7 [# i N/ J% ?: Z '217104 应交资源税 Resources tax payable
! b4 Y1 p% s% B2 @3 Q& z; }4 l, \ '217105 应交所得税 Income tax payable
' W' f3 D: M! a, [5 o '217106 应交土地增值税 Increment tax on land value payable
, b) h$ L4 O6 t, w+ x '217107 应交城市维护建设税 Tax for maintaining and building cities payable, Y& [6 K) ?0 E6 k3 L
'217108 应交房产税 Housing property tax payable
8 S K3 W) g# f6 c: s: N | '217109 应交土地使用税 Tenure tax payable# K* Y1 W, F% N0 q- }/ _6 n5 m9 q7 B
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
1 G' D! n- r. V1 D '217111 应交个人所得税 Personal income tax payable
! d, E8 V4 r" s4 x 2176 其他应交款 Other fund in conformity with paying
! j' l7 b& n! |7 n, V 2181 其他应付款 Other payables5 O6 h. E& ?: m& @8 K1 K9 v- a7 R
2191 预提费用 Drawing expense in advance9 d1 q" x: ?/ t8 N, F! o$ w
其他负债 Other liabilities
, i$ r! C2 F4 m' c" _, f" v e 2201 待转资产价值 Pending changerover assets value, s$ G6 `7 X% L) L% w
2211 预计负债 Anticipation liabilities! g3 d0 u9 i# ]% Y, p6 m s" l l
长期负债 Long-term Liabilities5 H2 c. O; g2 V0 Q6 U
2301 长期借款 Long-term loans
6 `5 X; {' J: | 一年内到期的长期借款 Long-term loans due within one year" {4 m2 J4 Y- R2 r; f; w0 z: {
一年后到期的长期借款 Long-term loans due over one year5 a, w3 F. P7 g
2311 应付债券 Bonds payable
@, R$ @0 p3 b '231101 债券面值 Face value, Par value( w, L. e) b, L6 ~' w* z$ K
'231102 债券溢价 Premium on bonds
& }6 S, N( O# B% C' f" x. r '231103 债券折价 Discount on bonds4 w+ v/ \1 b7 k: U- x3 Z; H1 b) r
'231104 应计利息 Accrued interest& p( K) R2 @+ c! Y
2321 长期应付款 Long-term account payable
1 A$ W- s" R+ g6 m, c 应付融资租赁款 Accrued financial lease outlay
' C2 @9 ?! v" {. H3 x! M1 { 一年内到期的长期应付 Long-term account payable due within one year
/ K0 R% I( l/ D5 J$ s; { 一年后到期的长期应付 Long-term account payable over one year
+ F2 E: L$ H/ W4 F( T% Z 2331 专项应付款 Special payable
3 D, @9 C- |0 `1 F3 P 一年内到期的专项应付 Long-term special payable due within one year
6 n" b3 G+ m& B) @8 A 一年后到期的专项应付 Long-term special payable over one year
- i* W; P( g' l5 r5 a' g 2341 递延税款 Deferral taxes |
发表于 2012-8-16 08:57:55
