今天高顿网校小编为各位ACCA新小主准备了会计分录中英对照表之负债类 Liability。
　　短期负债 Current liability
　　短期借款 Short-term borrowing
　　应付票据 Notes payable
　　银行承兑汇票 Bank acceptance
　　商业承兑汇票 Trade acceptance
　　应付账款 Account payable
　　预收账款 Deposit received
　　代销商品款 Proxy sale goods revenue
　　应付工资 Accrued wages
　　应付福利费 Accrued welfarism
　　应付股利 Dividends payable
　　应交税金 Tax payable
　　应交增值税 value added tax payable
　　进项税额 Withholdings on VAT
　　已交税金 Paying tax
　　转出未交增值税 Unpaid VAT changeover
　　减免税款 Tax deduction
　　销项税额 Substituted money on VAT
　　出口退税 Tax reimbursement for export
　　进项税额转出 Changeover withnoldings on VAT
　　出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
　　转出多交增值税 Overpaid VAT changeover
　　未交增值税 Unpaid VAT
　　应交营业税 Business tax payable
　　应交消费税 Consumption tax payable
　　应交资源税 Resources tax payable
　　应交所得税 Income tax payable
　　应交土地增值税 Increment tax on land value payable
　　应交城市维护建设税 Tax for maintaining and building cities payable
　　应交房产税 Housing property tax payable
　　应交土地使用税 Tenure tax payable
　　应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
　　应交个人所得税 Personal income tax payable
　　其他应交款 Other fund in conformity with paying
　　其他应付款 Other payables
　　预提费用 Drawing expense in advance
　　其他负债 Other liabilities
　　待转资产价值 Pending changerover assets value
　　预计负债 Anticipation liabilities
　　长期负债 Long-term Liabilities
　　长期借款 Long-term loans
　　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
　　应付债券 Bonds payable
　　债券面值 Face value, Par value
　　债券溢价 Premium on bonds
　　债券折价 Discount on bonds
　　应收利息 Interest receivable
　　应计利息 Accrued interest
　　长期应付款 Long-term account payable
　　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
　　一年后到期的长期应付 Long-term account payable over one year
　　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
　　递延税款 Deferral taxes
　　三、所有者权益类 OWNERS'' EQUITY
　　资本 Capita
　　实收资本(或股本) Paid-up capital(or stock)
　　实收资本 Paicl-up capital
　　实收股本 Paid-up stock
　　已归还投资 Investment Returned
　　公积
　　资本公积 Capital reserve
　　资本(或股本)溢价 Cpital(or Stock) premium
　　接受捐赠非现金资产准备 Receive non-cash donate reserve
　　股权投资准备 Stock right investment reserves
　　拨款转入 Allocate sums changeover in
　　外币资本折算差额 Foreign currency capital
　　其他资本公积 Other capital reserve
　　盈余公积 Surplus reserves
　　法定盈余公积 Legal surplus
　　任意盈余公积 Free surplus reserves
　　法定公益金 Legal public welfare fund
　　储备基金 Reserve fund
　　企业发展基金 Enterprise expension fund
　　利润归还投资 Profits capitalizad on return of investment
　　润 Profits
　　本年利润 Current year profits
　　利润分配 Profit distribution
　　其他转入 Other chengeover in
　　提取法定盈余公积 Withdrawal legal surplus
　　提取法定公益金 Withdrawal legal public welfare funds
　　提取储备基金 Withdrawal reserve fund
　　提取企业发展基金 Withdrawal reserve for business expansion
　　提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund
　　利润归还投资 Profits capitalizad on return of investment
　　应付优先股股利 Preferred Stock dividends payable
　　提取任意盈余公积 Withdrawal other common accumulation fund
　　应付普通股股利 Common Stock dividends payable
　　转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
　　未分配利润 Undistributed profit