負(fù)債類 Liability

需要完整PDF版本的也可以在公眾號：ACCA考友論壇后臺回復(fù) yes 自己索取。

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

長期負(fù)債 Long-term Liabilities

長期借款 Long-term loans

一年內(nèi)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(yīng)付債券 Bonds payable

債券面值 Face value, Par value

債券溢價(jià) Premium on bonds

債券折價(jià) Discount on bonds

應(yīng)收利息 Interest receivable

應(yīng)計(jì)利息 Accrued interest

長期應(yīng)付款 Long-term account payable

應(yīng)付融資租賃款 Accrued financial lease outlay

一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year

一年后到期的長期應(yīng)付 Long-term account payable over one year

專項(xiàng)應(yīng)付款 Special payable

一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year

一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year

遞延稅款 Deferral taxes

2017 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料），關(guān)注微信公眾號：澤稷網(wǎng)校考友論壇（ID：zejiacca）即可領(lǐng)?。?/span>