会计科目汉英对照表（负债类）_财务会计-乐瑞达软件官网

会计科目汉英对照表（负债类）
科目代码	科目名称	英文
21~22	流动负债	current liabilities
211	短期借款	short-term borrowings(debt)
2111	银行透支	bank overdraft
2112	银行借款	bank loan
2114	短期借款-业主	short-term borrowings - owners
2115	短期借款-员工	short-term borrowings - employees
2117	短期借款-关系人	short-term borrowings- related parties
2118	短期借款-其它	short-term borrowings - other
212	应付短期票券	short-term notes and bills payable
2121	应付商业本票	commercial paper payable
2122	银行承兑汇票	bank acceptance
2128	其它应付短期票券	other short-term notes and bills payable
2129	应付短期票券折价	discount on short-term notes and bills payable
213	应付票据	notes payable
2131	应付票据	notes payable
2137	应付票据-关系人	notes payable - related parties
2138	其它应付票据	other notes payable
214	应付帐款	accounts pay able
2141	应付帐款	accounts payable
2147	应付帐款-关系人	accounts payable - related parties
216	应付所得税	income taxes payable
2161	应付所得税	income tax payable
217	应付费用	accrued expenses
2171	应付薪工	accrued payroll
2172	应付租金	accrued rent payable
2173	应付利息	accrued interest payable
2174	应付营业税	accrued VAT payable
2175	应付税捐-其它	accrued taxes payable- other
2178	其它应付费用	other accrued expenses payable
218~219	其它应付款	other payables
2181	应付购入远汇款	forward exchange contract payable
2182	应付远汇款-外币	forward exchange contract payable - foreign currencies
2183	买卖远汇溢价	premium on forward exchange contract
2184	应付土地房屋款	payables on land and building purchased
2185	应付设备款	Payables on equipment
2187	其它应付款-关系人	other payables - related parties
2191	应付股利	dividend payable
2192	应付红利	bonus payable
2193	应付董监事酬劳	compensation payable to directors and supervisors
2198	其它应付款-其它	other payables - other
226	预收款项	dvance receipts
2261	预收货款	sales revenue received in advance
2262	预收收入	revenue received in advance
2268	其它预收款	other advance receipts
227	一年或一营业周期内到期长期负债	long-term liabilities -current portion
2271	一年或一营业周期内到期公司债	corporate bonds payable - current portion
2272	一年或一营业周期内到期长期借款	long-term loans payable - current portion
2273	一年或一营业周期内到期长期应付票据及款项	long-term notes and accounts payable due within one year or one operating cycle
2277	一年或一营业周期内到期长期应付票据及款项-关系人	long-term notes and accounts payables to related parties - current portion
2278	其它一年或一营业周期内到期长期负债	other long-term lia- bilities - current portion
228~229	其它流动负债	other current liabilities
2281	销项税额	VAT received(or output tax)
2283	暂收款	temporary receipts
2284	代收款	receipts under custody
2285	估计售后服务/保固负债	estimated warranty liabilities
2291	递延所得税负债	deferred income tax liabilities
2292	递延兑换利益	deferred foreign exchange gain
2293	业主（股东）往来	owners^ current account
2294	同业往来	current account with others
2298	其它流动负债-其它	other current liabilities - others
23	长期负债	long-term liabilities
231	应付公司债	corporate bonds payable
2311	应付公司债	corporate bonds payable
2319	应付公司债溢（折）价	premium(discount) on corporate bonds payable
232	长期借款	long-term loans payable
2321	长期银行借款	long-term loans payable - bank
2324	长期借款-业主	long-term loans payable - owners
2325	长期借款-员工	long-term loans payable - employees
2327	长期借款-关系人	long-term loans payable - related parties
2328	长期借款-其它	long-term loans payable - other
233	长期应付票据及款项	long-term notes and accounts payable
2331	长期应付票据	long-term notes payable
2332	长期应付帐款	long-term accounts pay-able
2333	长期应付租赁负债	long-term capital lease liabilities
2337	长期应付票据及款项-关系人	Long-term notes and accounts payable - related parties
2338	其它长期应付款项	other long-term payables
234	估计应付土地增值税	accrued liabilities for land value increment tax
2341	估计应付土地增值税	estimated accrued land value incremental tax pay-able
235	应计退休金负债	accrued pension liabilities
2351	应计退休金负债	accrued pension liabilities
238	其它长期负债	other long-term liabilities
2388	其它长期负债-其它	other long-term liabilities - other
28	其它负债	other liabilities
281	递延负债	deferred liabilities
2811	递延收入	deferred revenue
2814	递延所得税负债	deferred income tax liabilities
2818	其它递延负债	other deferred liabilities
286	存入保证金	deposits received
2861	存入保证金	guarantee deposit received
288	杂项负债	miscellaneous liabilities
2888	杂项负债-其它	miscellaneous liabilities - other