会计学辅导)实用会计英语3

会计考友

　　2131 预收账款 Deposit received
/ H/ p4 u& J( A6 N' @　　2141 代销商品款 Proxy sale goods revenue
; w8 f3 S$ O1 D* [& ?　　2151 应付工资 Accrued wages
2 F) L1 x. b0 Q, n: b2 e4 V　　2153 应付福利费 Accrued welfarism
& I5 \) [  W; Z+ O* F　　2161 应付股利 Dividends payable
+ C2 u  p( L( R, E( ?  }" N& S, O　　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
" n! y3 b1 S: y; T* H7 G( V6 q　　'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
" o& n3 j, o% [0 W　　'21710105 销项税额 Substituted money on VAT
　　'21710106 出口退税 Tax reimbursement for export
  O8 d. k* c) j( L　　'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
- Q( D" ]1 }' {3 l　　'21710109 转出多交增值税 Overpaid VAT changeover
* x2 }; W3 N8 M' d% g6 F　　'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
4 i; F/ v9 J( D. a4 x　　'217104 应交资源税 Resources tax payable
　　'217105 应交所得税 Income tax payable
$ v4 O9 }4 W  C　　'217106 应交土地增值税 Increment tax on land value payable
8 }- y; Z4 a; N* `; A$ i　　'217107 应交城市维护建设税 Tax for maintaining and building cities payable
& m% h3 y. q  [0 n+ m　　'217108 应交房产税 Housing property tax payable
　　'217109 应交土地使用税 Tenure tax payable
/ J5 B7 T% k. y& R　　'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
% @7 [0 s9 }, e% f: m7 B　　2181 其他应付款 Other payables
# u. `# B! D+ |1 }7 ]　　2191 预提费用 Drawing expense in advance
" Y; W3 G  i$ L7 _1 ]　　其他负债 Other liabilities
　　2201 待转资产价值 Pending changerover assets value
, P& t$ @# d8 \' [+ s  C$ d　　2211 预计负债 Anticipation liabilities
# z$ O( d; j, H' k' E2 U　　长期负债 Long-term Liabilities
& Z7 w2 L* a- p: ?* M* p　　2301 长期借款 Long-term loans
　　一年内到期的长期借款 Long-term loans due within one year
3 v1 n# ~3 {+ H; Q- B4 W　　一年后到期的长期借款 Long-term loans due over one year
8 t! j, N& r8 j/ L　　2311 应付债券 Bonds payable
+ b) f- n1 m& |2 G, _　　'231101 债券面值 Face value, Par value
　　'231102 债券溢价 Premium on bonds
0 I5 j1 c# T* C　　'231103 债券折价 Discount on bonds
　　'231104 应计利息 Accrued interest
　　2321 长期应付款 Long-term account payable
　　应付融资租赁款 Accrued financial lease outlay
4 L' }% p$ h  f$ {) L% S0 p- @  P　　一年内到期的长期应付 Long-term account payable due within one year
9 `* Q' Z( d0 _2 b- E　　一年后到期的长期应付 Long-term account payable over one year
* }' u, l0 z$ _- _6 P* l　　2331 专项应付款 Special payable
　　一年内到期的专项应付 Long-term special payable due within one year
　　一年后到期的专项应付 Long-term special payable over one year
　　2341 递延税款 Deferral taxes