注册会计师考试：会计英语常用词汇(三)

　　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

　　应交营业税 Business tax payable

　　应交消费税 Consumption tax payable

　　应交资源税 Resources tax payable

　　应交所得税 Income tax payable

　　应交土地增值税 Increment tax on land value payable

　　应交城市维护建设税 Tax for maintaining and building cities

　　payable

　　应交房产税 Housing property tax payable

　　应交土地使用税 Tenure tax payable

　　应交车船使用税 Vehicle and vessel usage license plate

　　tax(VVULPT) payable

　　应交个人所得税 Personal income tax payable

　　其他应交款 Other fund in conformity with paying

　　其他应付款 Other payables

　　预提费用 Drawing expense in advance

　　其他负债 Other liabilities

　　待转资产价值 Pending changerover assets value

　　预计负债 Anticipation liabilities

　　长期负债 Long-term Liabilities

　　长期借款 Long-term loans

　　一年内到期的长期借款 Long-term loans due within one year

　　一年后到期的长期借款 Long-term loans due over one year

2007年注册会计师CPA考试高效复习五大绝招