負債類 Liability
短期負債 Current liability
短期借款 Short-term borrowing
應付票據 Notes payable
銀行承兌匯票 Bank acceptance
商業承兌匯票 Trade acceptance
應付帳款 Account payable
預收賬款 Deposit received
代銷商品款 Proxy sale goods revenue
應付工資 Accrued wages
應付福利費 Accrued welfarism
應付股利 Dividends payable
應交稅金 Tax payable
應交增值稅 value added tax payable
進項稅額 Withholdings on VAT
已交稅金 Paying tax
轉出未交增值稅 Unpaid VAT changeover
減免稅款 Tax deduction
銷項稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進項稅額轉出 Changeover withnoldings on VAT
出口抵減內銷產品應納稅額 Export deduct domestic sales goods tax
轉出多交增值稅 Overpaid VAT changeover
未交增值稅 Unpaid VAT
應交營業稅 Business tax payable
應交消費稅 Consumption tax payable
應交資源稅 Resources tax payable
應交所得稅 Income tax payable
應交土地增值稅 Increment tax on land value payable
應交城市維護建設稅 Tax for maintaining and building cities payable
應交房產稅 Housing property tax payable
應交土地使用稅 Tenure tax payable
應交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable
應交個人所得稅 Personal income tax payable
其他應交款 Other fund in conformity with paying
其他應付款 Other payables
預提費用 Drawing expense in advance
其他負債 Other liabilities
待轉資產價值 Pending changerover assets value
預計負債 Anticipation liabilities
長期負債 Long-term Liabilities
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
應付債券 Bonds payable
債券面值 Face value, Par value
債券溢價 Premium on bonds
債券折價 Discount on bonds
應收利息 Interest receivable
應計利息 Accrued interest
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
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
遞延稅款 Deferral taxes
2017 ACCA學習資料大禮包