今天高頓網校小編為各位ACCA新小主準備了會計分錄中英對照表之負債類 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
　　一年后到期的長期借款 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
　　一年后到期的長期應付 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
　　一年后到期的專項應付 Long-term special payable over one year
　　遞延稅款 Deferral taxes
　　三、所有者權益類 OWNERS'' EQUITY
　　資本 Capita
　　實收資本(或股本) Paid-up capital(or stock)
　　實收資本 Paicl-up capital
　　實收股本 Paid-up stock
　　已歸還投資 Investment Returned
　　公積
　　資本公積 Capital reserve
　　資本(或股本)溢價 Cpital(or Stock) premium
　　接受捐贈非現金資產準備 Receive non-cash donate reserve
　　股權投資準備 Stock right investment reserves
　　撥款轉入 Allocate sums changeover in
　　外幣資本折算差額 Foreign currency capital
　　其他資本公積 Other capital reserve
　　盈余公積 Surplus reserves
　　法定盈余公積 Legal surplus
　　任意盈余公積 Free surplus reserves
　　法定公益金 Legal public welfare fund
　　儲備基金 Reserve fund
　　企業發展基金 Enterprise expension fund
　　利潤歸還投資 Profits capitalizad on return of investment
　　潤 Profits
　　本年利潤 Current year profits
　　利潤分配 Profit distribution
　　其他轉入 Other chengeover in
　　提取法定盈余公積 Withdrawal legal surplus
　　提取法定公益金 Withdrawal legal public welfare funds
　　提取儲備基金 Withdrawal reserve fund
　　提取企業發展基金 Withdrawal reserve for business expansion
　　提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and welfare fund
　　利潤歸還投資 Profits capitalizad on return of investment
　　應付優先股股利 Preferred Stock dividends payable
　　提取任意盈余公積 Withdrawal other common accumulation fund
　　應付普通股股利 Common Stock dividends payable
　　轉作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
　　未分配利潤 Undistributed profit