中国会计科目中英文对照 （负债类）

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二、负债类
Liability


短期负债
Current liability


2101 短期借款
Short-term borrowing

2111 应付票据
Notes payable


银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款
Account payable

2131 预收账款
Deposit received

2141 代销商品款
Proxy sale goods revenue

2151 应付工资
Accrued wages

2153 应付福利费
Accrued welfarism

2161 应付股利
Dividends payable


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


'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


'21710105
销项税额 Substituted money on VAT


'21710106
出口退税 Tax reimbursement for export


'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


'217103 应交消费税 Consumption tax payable


'217104 应交资源税 Resources tax
payable


'217105 应交所得税 Income tax payable



'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


'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

2176 其他应交款
Other fund in conformity with paying

2181 其他应付款
Other payables

2191 预提费用
Drawing expense in advance

其他负债
Other liabilities

2201 待转资产价值 Pending changerover assets value

2211 预计负债
Anticipation liabilities

长期负债
Long-term Liabilities


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

一年后到期的长期借款 Long-term loans due over one year

2311 应付债券
Bonds payable


'231101 债券面值 Face value, Par value


'231102 债券溢价 Premium on bonds


'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

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

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