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中國管帳科目中英文對比(如何申請公司行號二)(轉錄發載)

中國管帳科目中英文對比(二)
  ( 每日天期:2004-03-17 14:48)
  
  —————————–“謝謝你啊,你的手機。”魯漢打完電話轉身盯著他密切玲妃說。—————————————————
  
  
  18 其它資產 other assets
   181 遞延資產 deferred assets
   1811 債券刊行本錢 deferred bond issuance costs
  1812 恆久預支房錢 long-term prepaid rent
  1813 恆久預支保險費 long-term prepaid insurance
  1814 遞延所得稅資產 deferred income tax assets
  1815 預支退休金 prepaid pension cost
  1818 其它遞延資產 other deferred assets
  182 閑置資產 idle assets
   1821 閑置資產 idle ass在這個時候,人們捏他的下巴,它學會了吻,並喜歡這樣做。在這一點上,進口和更快的ets
  184 恆久應收單據及金錢與催收帳款 long-term notes , accounts and overdue receivables
   1841 恆久應收單據 long-term notes receivable
  1842 恆久應收帳款 long-term accounts receivable
  在整個漂流河,兩個人回到車上。1843 催收帳款 overdue receivables
  1847 恆久應收單據及金錢與催收帳款-關系人 long-term notes, accounts and overdu像一壺氷水的口袋,他被從頭上扔到脚上一個冷。e receivables- related parties
  1848 其它恆久應收金錢 other long重要的好,可以嗎?”玲妃淚的渴望的眼神望著魯漢。-term receivables
  1849 備抵呆帳-恆久應收單據及金錢與催收帳款 allowance for uncollectible accounts – long-term notes, accounts and overdue receivables
  185 出租資產 assets leased to others
   “認真做事,我看你是在偷懶的危險。”韓冷袁玲妃拍了拍桌子警告。 1851 出租資產 assets leased to others
  1858 出租資產 -重估增值 assets leased to others – incre我的妹妹紅了臉,答應了一句話,“好吧!”mental value from revaluation
  1859 累積折舊 -出租資產 accumulated depreciation – assets leased to others
  186 存出包管金 refundable deposit
   1861 存出包管金 refundable deposits
  188 雜項資產 miscellaneous assets
   1881 受限定貸款 certificate of deposit – restricted
  1888 雜項資產 -其它 miscellaneous assets – other
  
  2 欠債 liabilities
   21~ 22 活動欠債 current liabilities
   211 短期告貸 short-term“我的媽呀,我怎麼拿下這他媽的了!啊〜不活了,我的形象被破壞的稱號。”玲妃在 borrowings(debt)
   2111 銀行透支 bank overdraft
  2112 銀行告貸 bank loan
  2114 短晴雪小心翼翼期告貸 -業主 short-term borrowin申請 公司gs – owners
  2115 短期告貸 -員工 short-term borrowings – employees
  2117 短期告貸 -關系人 short-term borrowings- related parties
  2118 短期告貸 -其它 short-term borrowings – other
  212 敷衍短期票券 short-term notes and bills payable
   2121 敷衍貿易本票 commercial paper payable
  2122 銀行承兌匯票 bank acceptance
  2128 其它敷衍短期票券 other short-term notes and bills payable
  2129 敷衍短期票券折價 discount on short-term notes and bills payable
  213 敷衍單據 notes payable
   2131 敷衍單據 notes payable
  2137 敷衍單據 -關系人 notes payable – related parties
  2138 其它敷衍單據 other notes payable
  214 敷衍帳款 accounts pay able
   2141 敷衍帳款 accounts payable
  2147 敷衍帳款 -關系人 accounts payable – 呼吸的Ershen孕育了四個女兒,嫉妒欧巴桑的四個兒子,和阿姨也不是好惹的,related parties
  216 敷衍所得稅 income taxes payable
   2161 敷衍所得稅 income tax payable
  217 敷衍所需支出 accrued expenses
   2171 敷衍薪工 accrued payroll
  2172 敷衍房錢 accrued rent payable
  2173 敷衍利錢 accrued interest payable
  2174 敷衍業務稅 accrued VAT payable
  2175 敷衍稅捐 -其它 accrued taxes payable- other
  2178 其它敷衍所需支出 other accrued expenses payable
  218~219 其它敷衍款 other payables
   2181 敷衍購進遙匯款 forward exchange contract payable
  2182 敷衍遙匯款 -外幣 forward exchange contract payable – foreign currencies
  2183 生意遙匯溢價 premium on forward exchange contract
  2184 敷衍地盤衡宇款 payables on land and building purchased
  2185 敷衍裝備款 Payables on equipment
  2187 其它敷衍款 -關系人 other payables – related parties
  2191 敷衍股利 dividend payable
  2192 敷衍盈餘 bonus payable
  2193 敷衍董監事酬勞 compensation payable to directors and supervisors
  2198 其它敷衍款 -其它 other payables – other
  226 預收金錢advance receipts
   2261 預收貨款 sales revenue received in advance
  2262 預收支出 revenue received in advance
  2268 其它預收款 other advance receipts
  2境外 公司 設立27 一年或一業務周期內到期恆久欠債 long-term liabilities -current portion
   2271 一年或一業務周期內到期公司債 corporate bonds payable – current portion
  2272 一年或一業務周期內到期恆久告貸 long-term loans payable – current portion
  2273 一年或一業務周期內到期恆久敷衍單據及金錢 long-term notes and accounts payable due within one year or one operating cycle
  2277 一年或一業務周期內到期恆久敷衍單據及金錢-關系人 long-term notes and accounts payables to related parties – current portion
  2278 其它一年或一業務周期內到期恆久欠債 other long-term lia- bilities – current portion
  228~229 其它活動欠債 other cu一切都只是剛剛發生的事情全部被盧漢聽到“難道我只能聽清楚,不是為了防止和保rrent liabilities
   2281 銷項稅額 VAT received(or output tax)
  2283 暫收款 temporary receipts
  2284 代收款 receipts under custody
  2285 估量售後辦事/保固欠債 estimated warranty liabilities
  2291 遞延所得稅欠債 deferred income tax liabilities
  2292 遞延兌換好處 deferred foreign exchange gain
  2293 業主(股東)去來 owners current account
  2294 同業去來 current account with others
  2298 其它活動欠債-其它 other current liabilities – others
  23 恆久欠債 long-term liabilities
   231 敷衍公司債 corporate bonds payable
   2311 敷衍歲的孩子長大缺少教養,而不是看起來都像這對混蛋東西!公司債 corporate bonds payable
  2319 敷衍公司債溢(折)價 premium(discount) on corporate bonds payable
  232 恆久告貸 long-term loans payable
   2321 恆久銀行告貸 long-term loans payable – bank
  2324 恆久告貸 -業主 long-term loans payable – owners
  2325 恆久告貸 -員工 long-term loans payable – employees
  2327 恆久告貸 -關系人 long-term loans payable – related parties
  2328 恆久告貸 -其它 long-term loans payable – other
  233 恆久敷衍單據及金錢 long-term notes and accounts payable
   2331 恆久敷衍單據 long-term notes payable
  2332 恆久敷衍帳款 long-term accounts pay-able
  2333 恆久敷衍租賃欠債 long-term capital lease liabilities
  2337 恆久敷衍單據及金錢 -關系人 Long-term notes and accounts payable – related parties
  2338 其它恆久敷衍金錢 other long-term payables
  234 估量敷衍地盤增值稅 accrued liabilities for land value increment tax
   2341 估量敷衍地盤增值稅 estimated accrued land value incremental tax pay-able
  235 應計退休金欠債 accrued pension liabilities
   2351 應計退休金欠債 accrued pension liabilities
  238 其它恆久欠債 other long-term liabilities
   2388 其它恆久欠債-其它 other long-term liabilities – other
  28 其它欠債 other liabilities
   281 遞延欠債 deferred liabilities
   2811 遞延支出 deferred revenue
  2814 遞延所得稅欠債 deferred income tax liabilities
  2818 其它遞延欠債 other deferred liabilities
  286 存進包管金 deposits received
   2861 存進包管金 guarantee deposit received
  288 雜項欠債 miscellaneous liabilities
   2888 雜項欠債 -其它 miscellaneous liabilities – other
  3 業主權益 owners equity
   31 資源 capital
   311 資源(或股本) capital
   3111 平凡股股本 capital – common stock
  3112 精心股股本 capital – preferred stock
  3113 預收股本 capital collected in advance
  3114 待調配股票股利 stock dividends to be distributed
  3115 資源 capital
  32 資源公積 additional paid-in capital
   321 股票溢價 paid-in capital in excess of par
   3211 平凡股股票溢價 paid-in capital in excess of par- common stock
  3212 精心股股票溢價 paid-in capital in excess of par- preferred stock
  323 資產重估增值預備 capital surplus from assets revaluation
   3231 資產重估增值預備 capital surplus from assets revaluation
  324 處罰資產溢價公積 capital surplus from gain on disposal of assets
   3241 處罰資產溢價公積 capital surplus from gain on disposal of assets
  325 合並公積 capital surplus from business combination
   3251 合並公積 capital surplus from business combination
  326 受贈公積 donated surplus
   3261 受贈公積 donated surplus
  328 其它資源公積 other additional paid-in capital
   3281 權益法恆久股權投資資源公積 additional paid-in capital from investee under equity method
  3282 資源公積- 庫躲股票生意業務 additional paid-in capital – treasury stock trans-actions
  33 保存紅利(或累積吃虧) retained earnings (accumulated deficit)
   331 法定紅利公積 legal reserve
   3311 法定紅利公積 legal在電視上堅持魯漢。 reserve
  332 精心紅利公積 special reserve
   3321 不測喪失預備 contingency reserve
  3322 改進擴充預備 improvement and expansion 商業 登記reserve
  3323 償債預備 special reserve for redemption of liabilities
  3328 其它精心紅利公積 other special reserve
  335 未調配紅利(或累積吃虧) retained earnings-unappropriated (or accumulated deficit)
   3351 累積盈虧 accumulated profit or loss
  3352 後期損益調劑 prior period adjustments
  3353 本期損益 net income or loss for current period
  
  

睛越來越熱,他的心臟跳動跳直。

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