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會計常用詞匯英語翻譯(1)

  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 

   應付賬款 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


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