会计学辅导)实用会计英语3

会计考友

　　2131 预收账款 Deposit received
　　2141 代销商品款 Proxy sale goods revenue
4 F" U- n7 q% Q　　2151 应付工资 Accrued wages
　　2153 应付福利费 Accrued welfarism
# \1 X3 J( h1 L- O  B* i7 n) M, g5 l　　2161 应付股利 Dividends payable
" ?7 I8 A' n! \* }( l4 a　　2171 应交税金 Tax payable
; V, |7 u" P* N/ P! {　　'217101 应交增值税 value added tax payable
  S5 J" w& Y( e1 [  M) z　　'21710101 进项税额 Withholdings on VAT
. Y" M! D) {+ X　　'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
1 L8 v/ l6 {  a/ H: k9 O6 W　　'21710105 销项税额 Substituted money on VAT
　　'21710106 出口退税 Tax reimbursement for export
$ ^' a, V9 ~' v/ n4 r, b* w2 Z　　'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
+ K1 y4 x  j/ S  P' Y) i8 a　　'217103 应交消费税 Consumption tax payable
: B: @$ S! r$ Z0 @　　'217104 应交资源税 Resources tax payable
　　'217105 应交所得税 Income tax payable
  u) _! Z' M( h2 C- b) w　　'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
7 n+ N6 L. K# s5 M! k　　'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
4 |( S  @) }( J0 s  f( R+ V　　2176 其他应交款 Other fund in conformity with paying
: Y- V6 A& q/ @5 e- B; V. x　　2181 其他应付款 Other payables
　　2191 预提费用 Drawing expense in advance
; |& d0 u/ I: P　　其他负债 Other liabilities
　　2201 待转资产价值 Pending changerover assets value
: d7 p( Z" _2 q; C　　2211 预计负债 Anticipation liabilities
　　长期负债 Long-term Liabilities
　　2301 长期借款 Long-term loans
# W6 g! Z+ N# K0 Y7 j, L　　一年内到期的长期借款 Long-term loans due within one year
　　一年后到期的长期借款 Long-term loans due over one year
　　2311 应付债券 Bonds payable
: t7 }5 r0 K/ ?　　'231101 债券面值 Face value, Par value
0 }( d$ P* Y5 A! I　　'231102 债券溢价 Premium on bonds
　　'231103 债券折价 Discount on bonds
　　'231104 应计利息 Accrued interest
0 V; U1 {: P+ U4 h6 h* O1 Z　　2321 长期应付款 Long-term account payable
* [% |  M# z3 |/ x* R% R　　应付融资租赁款 Accrued financial lease outlay
　　一年内到期的长期应付 Long-term account payable due within one year
1 D5 m1 ~0 N" N　　一年后到期的长期应付 Long-term account payable over one year
8 @$ [% s2 |9 ~　　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
8 {( B$ Q2 Z& l  k　　一年后到期的专项应付 Long-term special payable over one year
) N% K3 ?. s/ e- C　　2341 递延税款 Deferral taxes