会计科目的中英文对照表2.docxVIP

 HYPERLINK 美联英语提供：会计科目的中英文对照表2 两分钟做个小测试，看看你的英语水平  HYPERLINK /test/waijiao.aspx?tid=16-73675-0 /test/waijiao.aspx?tid=16-73675-0 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? 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 ?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? 三、所有者权益类?OWNERS?EQUITY?? 资本?Capita? 3101?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?? 3103?已归还投资?Investment?Returned 公积 3111?资本公积?Capital?reserve?? 311101?资本(或股本)溢价?Cpital(or?Stock)?premium? 311102?接受捐赠非现金资产准备?Receive?non-cash?donate?reserve ?311103?股权投资准备?Stock?right?investment?reserves?? 311105?拨款转入?Allocate?sums?changeover?in? 311106?外币资本折算差额?Foreign?currency?capital? ?311107?其他资本公积?Other?capital?reserve??3121?盈余公积?Surplus?reserves