中国会计科目的中英文对照—负债类1

　　二、负债类 Liability

　　短期负债 Current liability

　　短期借款 Short-term borrowing

　　应付票据 Notes payable

　　银行承兑汇票 Bank acceptance

　　商业承兑汇票 Trade acceptance

　　应付账款 Account payable

　　预收账款 Deposit received

　　代销商品款 Proxy sale goods revenue

　　应付工资 Accrued wages

　　应付福利费 Accrued welfarism

　　应付股利 Dividends payable

　　应交税金 Tax payable

　　应交增值税 value added tax payable

　　进项税额 Withholdings on VAT

　　已交税金 Paying tax

　　转出未交增值税 Unpaid VAT changeover

　　减免税款 Tax deduction

　　销项税额 Substituted money on VAT

　　出口退税 Tax reimbursement for export

　　进项税额转出 Changeover withnoldings on VAT

　　出口抵减内销产品应纳税额 Export deduct domestic sales goods tax

　　转出多交增值税 Overpaid VAT changeover

　　未交增值税 Unpaid VAT