2、负债类 Liability
短期负债 Current liability
短期借款 Short-term borrowing
应对票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应对账款 Account payable
预收账款 Deposit received
代销产品款 Proxy sale goods revenue
应对薪资 Accrued wages
应对福利费 Accrued welfarism
应对股利 Dividends payable
应缴税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已缴税金 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 reimbur百度竞价推广ent for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销商品应纳税额 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
应交房地产税 Housing property tax payable
应交土地用税 Tenure tax payable
应交车船用税 Vehicle and vessel usage license plate tax payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应对款 Other payables
预提成本 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
应对债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应对款 Long-term account payable
应对筹资出租款 Accrued financial lease outlay
一年内到期的长期应对 Long-term account payable due within one year
一年后到期的长期应对 Long-term account payable over one year
专项应对款 Special payable
一年内到期的专项应对 Long-term special payable due within one year
一年后到期的专项应对 Long-term special payable over one year
递延税款 Deferral taxes
所有者权益类 OWNERS'' EQUITY
资本 Capita
实收资本 Paid-up capital 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
资本溢价 Cpital premium
同意捐赠非现金资产筹备 Receive non-cash donate reserve
股权投资筹备 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 企业进步基金 Enterprise expension fund
收益归还投资 Profits capitalizad on return of investment
收益 Profits
本年收益 Current year profits
收益分配 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
提取企业进步基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund
收益归还投资 Profits capitalizad on return of investment
应对优先股股利 Preferred Stock pidends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应对普通股股利 Common Stock pidends payable
转作资本的普通股股利 Common Stock pidends change to assets
未分配收益 Undistributed profit
