注冊(cè)會(huì)計(jì)師考試：會(huì)計(jì)英語(yǔ)常用詞匯(三)

　　二、負(fù)債類(lèi) Liability

　　短期負(fù)債 Current liability

　　短期借款 Short-term borrowing

　　應(yīng)付票據(jù) Notes payable

　　銀行承兌匯票 Bank acceptance

　　商業(yè)承兌匯票 Trade acceptance

　　應(yīng)付賬款 Account payable

　　預(yù)收賬款 Deposit received

　　代銷(xiāo)商品款 Proxy sale goods revenue

　　應(yīng)付工資 Accrued wages

　　應(yīng)付福利費(fèi) Accrued welfarism

　　應(yīng)付股利 Dividends payable

　　應(yīng)交稅金 Tax payable

　　應(yīng)交增值稅 value added tax payable

　　進(jìn)項(xiàng)稅額 Withholdings on VAT

　　已交稅金 Paying tax

　　轉(zhuǎn)出未交增值稅 Unpaid VAT changeover

　　減免稅款 Tax deduction

　　銷(xiāo)項(xiàng)稅額 Substituted money on VAT

　　出口退稅 Tax reimbursement for export

　　進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT

　　出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax

　　轉(zhuǎn)出多交增值稅 Overpaid VAT changeover

　　未交增值稅 Unpaid VAT

　　應(yīng)交營(yíng)業(yè)稅 Business tax payable

　　應(yīng)交消費(fèi)稅 Consumption tax payable

　　應(yīng)交資源稅 Resources tax payable

　　應(yīng)交所得稅 Income tax payable

　　應(yīng)交土地增值稅 Increment tax on land value payable

　　應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities

　　payable

　　應(yīng)交房產(chǎn)稅 Housing property tax payable

　　應(yīng)交土地使用稅 Tenure tax payable

　　應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate

　　tax(VVULPT) payable

　　應(yīng)交個(gè)人所得稅 Personal income tax payable

　　其他應(yīng)交款 Other fund in conformity with paying

　　其他應(yīng)付款 Other payables

　　預(yù)提費(fèi)用 Drawing expense in advance

　　其他負(fù)債 Other liabilities

　　待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value

　　預(yù)計(jì)負(fù)債 Anticipation liabilities

　　長(zhǎng)期負(fù)債 Long-term Liabilities

　　長(zhǎng)期借款 Long-term loans

　　一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year

　　一年后到期的長(zhǎng)期借款 Long-term loans due over one year

2007年注冊(cè)會(huì)計(jì)師CPA考試高效復(fù)習(xí)五大絕招