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--  作者：admin --  发布时间：7/2/2014 3:26:43 PM --  中國會計科目的中英文對照2/5 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 應付票據 Notes payable 銀行承兌匯票 Bank acceptance 商業承兌匯票 Trade acceptance 2121 應付賬款 Account payable 2131 預收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應付工資 Accrued wages 2153 應付福利費 Accrued welfarism 2161 應付股利 Dividends payable 2171 應交稅金 Tax payable ′217101 應交增值稅 value added tax payable ′21710101 進項稅額 Withholdings on VAT ′21710102 已交稅金 Paying tax ′21710103 轉出未交增值稅 Unpaid VAT changeover ′21710104 減免稅款 Tax deduction ′21710105 銷項稅額 Substituted money on VAT ′21710106 出口退稅 Tax reimbursement for export ′21710107 進項稅額轉出 Changeover withnoldings on VAT ′21710108 出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax ′21710109 轉出多交增值稅 Overpaid VAT changeover ′21710110 未交增值稅 Unpaid VAT ′217102 應交營業稅 Business tax payable ′217103 應交消費稅 Consumption tax payable ′217104 應交資源稅 Resources tax payable ′217105 應交所得稅 Income tax payable ′217106 應交土地增值稅 Increment tax on land value payable ′217107 應交城市維護建設稅 Tax for maintaining and building cities payable ′217108 應交房產稅 Housing property tax payable ′217109 應交土地使用稅 Tenure tax payable ′217110 應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable ′217111 應交個人所得稅 Personal income tax payable 2176 其他應交款 Other fund in conformity with paying 2181 其他應付款 Other payables 2191 預提費用 Drawing expense in advance 其他負債 Other liabilities 2201 待轉資產價值 Pending changerover assets value 2211 預計負債 Anticipation liabilities 長期負債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內到期的長期借款 Long-term loans due within one year 一年後到期的長期借款 Long-term loans due over one year 2311 應付債券 Bonds payable ′231101 債券面值 Face value, Par value ′231102 債券溢價 Premium on bonds ′231103 債券折價 Discount on bonds ′231104 應計利息 Accrued interest 2321 長期應付款 Long-term account payable 應付融資租賃款 Accrued financial lease outlay 一年內到期的長期應付 Long-term account payable due within one year 一年後到期的長期應付 Long-term account payable over one year 2331 專項應付款 Special payable 一年內到期的專項應付 Long-term special payable due within one year 一年後到期的專項應付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes