ACCA必背單詞-負債篇！背完它，你的詞匯量暴漲！

今天繼續(xù)給大家整理了【負債類 Liability】58個英語詞匯，童鞋們趕緊收藏起來，每天打卡背起來！

負債類 Liability

第一組

短期負債 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 Accrued welfarism

第二組

應(yīng)付股利 Dividends payable

應(yīng)交稅金 Tax payable

應(yīng)交增值稅 value added tax payable

進項稅額 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

銷項稅額 Substituted money on VAT

出口退稅 Tax reimbursement for export

進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT

第三組

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)交城市維護建設(shè)稅 Tax for maintaining and building cities payable

應(yīng)交房產(chǎn)稅 Housing property tax payable

第四組

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)提費用 Drawing expense in advance

其他負債 Other liabilities

待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value

預(yù)計負債 Anticipation liabilities

第五組

長期負債 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 Premium on bonds

債券折價 Discount on bonds

應(yīng)收利息 Interest receivable

應(yīng)計利息 Accrued interest

第六組

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

專項應(yīng)付款 Special payable

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

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

遞延稅款 Deferral taxes

本文為正保ACCA學(xué)員服務(wù)原創(chuàng)整理發(fā)布，作者：正小A，轉(zhuǎn)載請注明。正保教育—ACCA白金級認可培訓(xùn)機構(gòu)，“白金級認可教育機構(gòu)”是ACCA官方授予合作教育機構(gòu)的全球至高等級。

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