負債 Liabilities

性質別 中文科目別Chinese Account Names 英文科目別English Account Names
流動負債

Current liabilities

銀行透支 Bank overdraft
銀行借款 Bank loan
應付商業本票 Commercial paper payable
銀行承兌匯票 Bank acceptance
其他應付短期票券 Other short-term notes and bills payable
應付短期票券折價 Discount on short-term notes and bills payable
應付票據 Notes payable
其他應付票據 Other notes payable
應付帳款 Accounts payable
公平價值變動列入損益之金融負債 Financial liabilities at fair value through income statement
避險之衍生性金融負債 Derivative financial liability for hedging
以成本衡量之金融負債 Financial liabilities at cost
金融負債評價調整 Adjustments for change in value of financial liabilities
應付所得稅 Income tax payable
應付費用 Accrued expenses
其他應付費用 Other accrued expenses payable
預收貨款 Advance sales receipts
預收收入(遞延貸項或遞延收入) Unearned revenue
其他預收款 Other unearned revenue
銷項稅額 Sales tax payable
應付營業稅 Sales tax payable
長期負債

Long-Term liabilities

應付公司債 Bonds payable
應付公司債溢(折)價 Premium (discount) on bonds payable
長期借款 Long-term debt payable
長期銀行借款 long-term debt payable - bank
長期應付票據 Long-term notes payable
長期應付帳款 Long-term accounts payable
長期應付租賃負債 Long-term capital lease liabilities
其他長期應付款項 Other long-term payables
估計應付土地增值稅 Estimated accrued land value incremental tax payable
應計退休金負債 Accrued pension liabilities
其他長期負債 Other long-term liabilities
其他負債

Other liabilities

遞延收入 Deferred revenue
遞延所得稅負債 Deferred income tax liabilities
其他遞延負債 Other deferred liabilities
雜項負債 Miscellaneous liabilities
存入保證金 Guarantee deposits received
代收款 Receipts under custody
暫收款 Temporary credits

創作者介紹
創作者 兔老大 的頭像
兔老大

兔老大の小冊子​ ◕‿◕

兔老大 發表在 痞客邦 留言(3) 人氣()


留言列表 (3)

發表留言
  • shi^2
  • 很需要這個
    會計科目英文霧煞煞
    thx
    -------by shi^2
  • Harrypsyche Siu
  • Great ^_^
    我不是修讀會計的,興趣是英文~!!
    THANKS FOR SHARING
  • Iris Huang
  • 真的是太棒了~~
    超需要這個!!

    謝謝~~
  • 很高興對你有幫助^_^

    兔老大 於 2016/05/23 21:42 回覆