英文会计科目讲诉

1、1 资产assets1112流动资产currentassets111 现金及约当现金cashandcashequivalents1111库存现金cashonhand1112零用金/周转金pettycash/revolvingfunds1113银行存款cashinbanks1116在途现金cashintransit1117约当现金cashequivalents1118其它现金及约当现金othercashandcashequivalents112 短期投资short-terminvestment1121短期投资-股票short-terminvestments-stock1122短期投资-短期票券s

2、hort-terminvestments-short-termnotesandbills1123短期投资-政府债券short-terminvestments-governmentbonds1124短期投资-受益凭证short-terminvestments-beneficiarycertificates1125短期投资-公司债short-terminvestments-corporatebonds1128短期投资-其它short-terminvestments-other1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomar

3、ket113 应收票据notesreceivable1131应收票据notesreceivable1132应收票据贴现discountednotesreceivable1137应收票据-关系人notesreceivable-relatedparties1138其它应收票据othernotesreceivable1139备抵呆帐应收票据allowanceforuncollectibleaccounts-notesreceivable114 应收帐款accountsreceivable1141应收帐款accountsreceivable1142应收分期帐款installmentaccountsre

4、ceivable1147应收帐款-关系人accountsreceivable-relatedparties1149备抵呆帐应收帐款allowanceforuncollectibleaccounts-accountsreceivable118其它应收款otherreceivables1181应收出售远汇款forwardexchangecontractreceivable1182应收远汇款-夕卜币forwardexchangecontractreceivable-foreigncurrencies1183买卖远汇折价discountonforwardex-changecontract1184应收收

5、益earnedrevenuereceivable1185应收退税款incometaxrefundreceivable1187其它应收款-关系人otherreceivables-relatedparties1188其它应收款-其它otherreceivables-other1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables121122存货inventories1211商品存货merchandiseinventory1212寄销商品consignedgoodsconsignIKK:k川lIn】dj：kin,-mrivt

6、.(+to)1 .把交付给；把委托给Theorphanwasconsignedtoheruncle'scare.那孤儿托给她叔父照料。2 .发送(商品);托运;寄存Thegoodswereconsignedtoyoubyrailwayandshouldhavearrivedbynow.货物已由铁路托运，现在应已到达。3 .使湮没无闻；放逐Heconsignedalltheunpleasantthoughtstooblivion.他把一切不愉快的思想置于脑后。4 .留出，拨出vi.1.【废】同意；让步1213在途商品goodsintransit1219备抵存货跌价损失allowancef

7、orreductionofinventorytomarket1221制成品finishedgoods1222寄销制成品consignedfinishedgoods1223副产品by-products1224在制品workinprocess1225委夕卜力口工workinprocess-outsourced1226原料rawmaterials1227物料supplies1228在途原物料materialsandsuppliesintransit1229备抵存货跌价损失allowanceforreductionofinventorytomarket125 预付费用prepaidexpenses12

8、51预付薪资prepaidpayroll1252预付租金prepaidrents1253预付保险费prepaidinsurance1254用品盘存officesupplies1255预付所得税prepaidincometax1258其它预付费用otherprepaidexpenses126 预付款项prepayments1261预付货款prepaymentforpurchases1268其它预付款项otherprepayments128129其它流动资产othercurrentassets1281进项税额VATpaid(orinputtax)1282留抵税额excessVATpaid(orov

9、erpaidVAT)1283暂付款temporarypayments1284代付款paymentonbehalfofothers1285员工借支advancestoemployees1286存出保证金refundabledepositsrefundableKK:rffAnrl-.hidj：ihriH-Ma.1.可退还的；可偿还的Thedepositisrefundable.保证金可以归还。1287受限制存款certificateofdeposit-restricted1291递延所得税资产deferredincometaxassets1292递延兑换损失deferredforeignexcha

10、ngelosses1293业主(股东)往来owners(stockholders)currentaccount1294同业往来currentaccountwithothers1298其它流动资产-其它othercurrentassets-other13基金及长期投资fundsandlong-terminvestments131基金funds1311偿债基金redemptionfund(orsinkingfund)redemptionIkk：E'jrnpSndj：Jnpl.川n.U1 .赎回；买回redemptionofjewelry珠宝饰物的赎回2 .偿还，清偿Theinteresto

11、nthisaccountwillbepaidatredemption.这种帐户的利息在清偿时支付。3 .履行，实践theredemptionofapromise诺言的履行4 .挽救;赎救Theredemptionofthesinnersisnoteasy.挽救那些罪人不是易事。5 .【宗】赎罪，救赎1312改良及扩充基金fundforimprovementandexpansion1313意外损失准备基金contingencyfundcontingency_lKK:inL“、"DJ:上”门11川5川'"n.1 .意外事故；偶然事件CBepreparedforanyco

12、ntingency.为应付可能发生的不测事件作好准备。2 .可能性；偶然性U3 .（伴随发生的）情况Cthecontingenciesofwar伴随战争发生的种种情况1314退休基金pensionfund1318其它基金otherfunds132长期投资long-terminvestments1321长期股权投资long-termequityinvestments1322长期债券投资long-termbondinvestments1323长期不动产投资long-termrealestatein-vestments1324人寿保险现金解约价值cashsurrendervalueoflifeins

13、urancesurrender'KK:一DJ:G".vt.1 .(常后接oneself)使投降，使自首(+to)Thecriminalsurrenderedhimselftothepolice.罪犯向警察自首。2 .交出，放弃Shesurrenderedherdreamofbecomingamodel.她放弃当模特儿的梦想。Hewasorderedtosurrenderhisgun.他被命令交出他的枪。3 .(常后接oneself)听任，使沉溺于(+to)Themothersurrenderedherselftogrief.那位母亲哀痛不已。vi.1 .投降，自首Theybo

14、threfusedtosurrender他俩拒不投降。n.2 .投降,屈服；自首UCThesurrenderofthesoldierssavedthemselvesfrombeingkilled.士兵们的投降使他们免遭杀戮。Theenemywereforcedtomakeanunconditionalsurrender敌军被迫无条件投降。3 .引渡,让渡;交出;放弃U1328其它长期投资otherlong-terminvestments1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments这个与短期

15、的有所区别1415固定资产property,plant,andequipment141土地land1411土地land1418土地-重估增值land-revaluationincrementsincrementkk：、nkr“n山什dj：Jnkim山tn.1.增加;增加量；增额142土地改良物landimprovements1421土地改良物landimprovements1428土地改良物-重估增值landimprovements-revaluationincrements1429累积折旧-土地改良物accumulateddepreciation-landimprovements晕，在这里变

16、成了累积折旧了，应为累计折旧，意思都差不多，算了就这样吧！143房屋及建物buildings1431房屋及建物buildings1438房屋及建物-重估增值buildings-revaluationincrements1439累积折旧-房屋及建物accumulateddepreciation-buildings144146机（器）具及设备machineryandequipment1441机（器）具machinery1448机（器）具-重估增值machinery-revaluationincrements1449累积折旧-机（器）具accumulateddepreciation-machiner

17、y151租赁资产leasedassets1511租赁资产leasedassets1519累积折旧-租赁资产accumulateddepreciation-leasedassets152租赁权益改良leaseholdimprovements1521租赁权益改良leaseholdimprovements1529累积折旧-租赁权益改良accumulateddepreciation-leaseholdimprovements156未完工程及预付购置设备款constructioninprogressandprepaymentsforequipment1561未完工程constructioninprogr

18、ess1562预付购置设备款prepaymentforequipment158杂项固定资产miscellaneousproperty,plant,andequipmentmiscellaneouskk：mi-JHnj,dj：.mi-ignja.1 .混杂的，五花八门的；各种各样的amiscellaneouscollectionofgoods一堆杂物2 .多才多艺的Shehasamiscellaneoustalent.她多才多艺。1581杂项固定资产miscellaneousproperty,plant,andequipment1588杂项固定资产-重估增值miscellaneousproper

19、ty,plant,andequipment-revaluationincrements1589累积折旧-杂项固定资产accumulateddepreciation-miscellaneousproperty,plant,andequipment16递耗资产depletableassetsdeplete!KK:II'pl计dj：Jrpkivt.1 .用尽;使减少2 .耗尽的资源(精力等);使空虚(+of)depletealakeoffish使湖中的鱼类资源枯竭161递耗资产depletableassets1611天然资源naturalresources1618天然资源-重估增值natur

20、alresources-revaluationincrements1619累积折耗-天然资源accumulateddepletion-naturalresources17无形资产intangibleassets171商标权trademarks1711商标权trademarks172专利权patents1721专利权patents173特许权franchisefranchiseKK:f'ntluTTDJ：""，nJin.1 .公民权，选举权theSTheyweregiventhefranchiseafewyearsago.数年前他们获得选举权。2 .【美（政府给予个人

21、、公司或社团经营某种事业的）特权;（制造厂商授予联营店者的）经销权（或公司名称使用权等）CThatfastfoodbusinesshasexpandedthroughthesaleoffranchises该快餐店通过出售联营经销权而扩大了生意。vt.1.【美】给予特权、经销权1731特许权franchise174 著作权copyright1741著作权copyright175 计算机软件computersoftware1751计算机软件computersoftwarecost176 商誉goodwill1761商誉goodwill177 开办费organizationcosts1771开办费o

22、rganizationcosts178其它无形资产othe门ntangibles1781递延退休金成本deferredpensioncosts1782租赁权益改良leaseholdimprovements1788其它无形资产-其它othe门ntangibleassets-other18其它资产otherassets181递延资产deferredassets1811债券发行成本deferredbondissuancecostsissuanceKK:川un'DJ：iljHin-，n.1.发行;发布1812长期预付租金long-termprepaidrent1813长期预付保险费long-t

23、ermprepaidinsurance1814递延所得税资产deferredincometaxassets1815预付退休金prepaidpensioncost1818其它递延资产otherdeferredassets182闲置资产idleassets1821闲置资产idleassets184 长期应收票据及款项与催收帐款long-termnotes,accountsandoverduereceivables1841长期应收票据long-termnotesreceivable1842长期应收帐款long-termaccountsreceivable1843催收帐款overduereceivab

24、les1847长期应收票据及款项与催收帐款-关系人long-termnotes,accountsandoverduereceivables-relatedparties1848其它长期应收款项otherlong-termreceivables1849备抵呆帐-长期应收票据及款项与催收帐款allowanceforuncollectibleaccounts-long-termnotes,accountsandoverduereceivables185 出租资产assetsleasedtoothers1851出租资产assetsleasedtoothers1858出租资产-重估增值assetslea

25、sedtoothers-incrementalvaluefromrevaluation/revaluationincrements1859累积折旧-出租资产accumulateddepreciation-assetsleasedtoothers186 存出保证金refundabledeposit1861存出保证金refundabledeposits188杂项资产miscellaneousassets1881受限制存款certificateofdeposit-restricted1888杂项资产-其它miscellaneousassets-other2负债liabilities2122流动负债c

26、urrentliabilities211 短期借款short-termborrowings(debt)2111银行透支bankoverdraft2112银行借款bankloan2114短期借款-业主short-termborrowings-owners2115短期借款-员工short-termborrowings-employees2117短期借款-关系人short-termborrowings-relatedparties2118短期借款-其它short-termborrowings-other212 应付短期票券short-termnotesandbillspayable2121应付商业本

27、票commercialpaperpayable2122银行承兑汇票bankacceptance2128其它应付短期票券othershort-termnotesandbillspayable2129应付短期票券折价discountonshort-termnotesandbillspayable213 应付票据notespayable2131应付票据notespayable2137应付票据-关系人notespayable-relatedparties2138其它应付票据othernotespayable214 应付帐款accountspayable2141应付帐款accountspayable21

28、47应付帐款-关系人accountspayable-relatedparties216 应付所得税income taxes payable2161应付所得税incometaxpayable217应付费用accruedexpensesaccrueKK:k"DJ:Jkl：vi.1 .（通过自然增长）产生，形成thewisdomthataccrueswithage随年龄俱增的智慧2 .（利息等的自然）滋生，增加（+to/from）Interestaccruesonadailybasis.按日生息。vt.1 .积累;获得accruevacationtime积累假期2171应付工薪accrue

29、dpayroll2172应付租金accruedrentpayable2173应付利息accruedinterestpayable2174应付营业税accruedbusinesstaxpayable2175应付税捐-其它accruedtaxespayable-other2178其它应付费用otheraccruedexpensespayable218219其它应付款otherpayables2181应付购入远汇款forwardexchangecontractpayable2182应付远汇款一夕卜币forwardexchangecontractpayable-foreigncurrencies218

30、3买卖远汇溢价premiumonforwardexchangecontractpremium目意思蛮多的啊！KK:l'rimTlfT1dj：、Pini叫n.C2 .奖品;奖金3 .额外补贴，津贴;酬金4 .【商】加价，溢价Hard-to-gettheaterticketscanbeboughtatapremium.紧俏的戏票能以高价买到。5 .【商】优惠（让彳）;附赠礼品Ifyoubuythreeyougetapremiumofonemore,free.你买三个，可以再送你一个。6 .保险费7 .【商】贴水，升水8 .习艺费，学费a.1 .高价的；优质的ZB2184应付土地房屋款pay

31、ablesonlandandbuildingpurchased2185应付设备款Payablesonequipment2187其它应付款-关系人otherpayables-relatedparties2191应付股利dividendpayabledividendKK:小V|lhndDJ:JliviQnWn.C2 .【数】被除数3 .【经】红利；股息Thecompanydeclaredalargedividendattheendoftheyear.公司在年底宣布红利甚丰。4 .附赠品5 .发给参加保险投保人的盈余比例分额bonus_IKK:dj：Suni，n.C1 .奖金;额外津贴；特别补助Th

32、eworkersareexpectingalargeChristmasbonus工人们期待着在圣诞节得到一大笔奖金。2 .【口】额外给予的东西，额外的好处STheextratwo-dayholidaywasarealbonus外加的两天假期真是额外之所得。3 .红利；(保险的)分红4 .职业运动员津贴5 .【英】【俚】贿赂2193应付董监事酬劳compensationpayabletodirectorsandsupervisorscompensation国感情这是美国人才这么用KK:工口叫|/1川dj："NipGlr-ilTin.U1 .补彳尝，弥补；赔偿(+for/on)Tomga

33、vemeanewknifeascompensationfortheonehelost.汤姆给了我一把新刀，算是赔偿那把被他丢失的刀。2 .赔偿金；补偿金S1(+for)Didyougetanycompensationwhenyouweredismissedfromyourjob?你被解雇时有没有拿到补助金？3 .【美】报酬，津贴，薪水Thejobishardbutthecompensationsgood.这个工作很辛苦，但报酬是高的。4 .【心】代偿;补偿S1(+for)5 .【机】补整2198 其它应付款 -其它 other payables - other226预收款项advancerec

34、eipts2261预收货款salesrevenuereceivedinadvance2262预收收入revenuereceivedinadvance2268其它预收款otheradvancereceipts227一年或一营业周期内到期长期负债long-termliabilities-currentportionportion寻怎么就没有与之相配的意思呢？KK:PE山DJ:'pi"山n.1 .（一）部分C（+of）Heleftthemajorportionofhismoneytothefoundation.他将大部分钱留给了这个基金会。2 .（食物等的）一份，一客CHewash

35、ungryandorderedtwoportionsofroastduck.他很饿，因而叫了两份烤鸭。3 .一份遗产（或赠予的财产）C4 .命运，定数UWemustallacceptourportioninlife.我们都得安于天命。vt.1 .把分成多份;分配（+out）Sheportionedoutthecake,soeveryonehadapiece.她将蛋糕切成多块，每人可得一份。2 .乂.一份嫁妆（或遗产）2271一年或一营业周期内到期公司债corporatebondspayable-currentportion2272一年或一营业周期内到期长期借款long-termloanspay

36、able-currentportion2273一年或一营业周期内到期长期应付票据及款项long-termnotesandaccountspayableduewithinoneyearoroneoperatingcycle这个还比较接近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-termnotesandaccountspayablestorelatedparties-currentportion2278其它一年或一营业周期内到期长期负债otherlong-termlia-bilities-currentportion228229其它流动负债othercurrentliabi

37、lities2281销项税额VATreceived(oroutputtax)2283暂收款temporaryreceiptsreceipt寻嗯，还是有这个意思滴！意思不只是收据或收到KK:HDJ:iUn.1 .收到，接到UWeareawaitingthereceiptoffurtherinformation.我们正等待接获进一步的消息。2 .收据，收条CIpaidthebillbutheneglectedtogivemeareceipt.我付了帐单，但他忘了给我收据。3 .收到白肉物(或款项);收入PBox-officereceiptsamountedtooveramillion.票房收入超过

38、了一百万。vt.1 .【主美】出具.的收据;承认收到2 .在.上注明收讫字样Paythebillandaskthegrocertoreceiptit.付帐之后请食品杂货商注明收讫。2284代收款receiptsundercustodycustody-L个单词查了不下二次了，还没记住，晕，又查！KK:»1句1DJ:卜八大山n.U1 .照管;保管;监护(+of)Parentshavethecustodyofyoungchildren.父母监护未成年的子女。Thedocumentsareinthecustodyofmysolicitor.文件由我的律师保管着。2 .拘留;监禁(+in/in

39、to)Hewastakenintocustodyimmediatelyaftertherobbery.他抢劫后即被拘捕。2285估计售后服务/保固负债estimatedwarrantyliabilities2291递延所得税负债deferredincometaxliabilities2292递延兑换利益deferredforeignexchangegain2293业主(股东)往来ownerscurrentaccount2294同业往来currentaccountwithothers2298其它流动负债-其它othercurrentliabilities-others23长期负债long-ter

40、mliabilities231应付公司债corporatebondspayable2311应付公司债corporatebondspayable2319应付公司债溢(折)价premium(discount)oncorporatebondspayable再记一次这个溢折价232长期借款long-termloanspayable2321长期银行借款long-termloanspayable-bank2324长期借款-业主long-termloanspayable-owners2325长期借款-员工long-termloanspayable-employees2327长期借款-关系人long-term

41、loanspayable-relatedparties2328长期借款-其它long-termloanspayable-other233长期应付票据及款项long-termnotesandaccountspayable2331长期应付票据long-termnotespayable2332长期应付帐款long-termaccountspayable2333长期应付租赁负债long-termcapitalleaseliabilities2337长期应付票据及款项-关系人Long-termnotesandaccountspayable-relatedparties2338 其它长期应付款项other

42、 long-term payables234估计应付土地增值税accruedliabilitiesforlandvalueincrementtax这个是VIT与VAT不一样滴，内容不同滴。2341估计应付土地增值税estimatedaccruedlandvalueincrementaltaxpayable235应计退休金负债accruedpensionliabilities2351应计退休金负债accruedpensionliabilities238其它长期负债otherlong-termliabilities2388其它长期负债-其它otherlong-termliabilities-oth

43、er28其它负债otherliabilities281递延负债deferredliabilities2811递延收入deferredrevenue2814递延所得税负债deferredincometaxliabilities2818其它递延负债otherdeferredliabilities286存入保证金depositsreceiveddeposit国一个单词两意思全占全了KK:山>dj：山下iivt.1 .放下，放置;寄存OYoucandeposityourbagsatthecounter.你可将皮包存放在柜台处。2 .使沉淀；使沉积Theriverdepositedsiltatit

44、smouth.那条河在河口沉积淤泥。3 .把（钱）储存，存放（银行等）（+in）Hedeposited5,000dollarsinthebank.他在银行存了五千元。4 .彳（保证金）vi.1.沉淀n.1. 存款C2. 保证金;押金;定金CS1Youmustpayadepositifyouwanttoreservetheroom.你要预订房间,就得先付定金。3. 沉淀物;矿床CUThecountryisshortofknowndepositsofcoal.这个国家缺少已知的煤矿矿床。4. 堆积;沉淀UC2861存入保证金guaranteedepositreceived288杂项负债miscel

45、laneousliabilities2888杂项负债-其它miscellaneousliabilities-中国注册会计师考试英文测试词汇整理（一）现金Cashinhand银行存款Cashinbank其他货币资金-外埠存款Othermonetaryassets-cashinothercities其他货币资金-银行本票Othermonetaryassets-cashierscheck其他货币资金-银行汇票Othermonetaryassets-bankdraft其他货币资金-信用卡Othermonetaryassets-creditcards其他货币资金-信用证保证金Othermonetarya

46、ssets-L/Cdeposit其他货币资金-存出投资款Othermonetaryassets-cashforinvestment短期投资-股票投资Investments-Shortterm-stocks短期投资-债券投资Investments-Shortterm-bonds短期投资-基金投资Investments-Shortterm-funds短期投资 -其他投资短期投资跌价准备Investments-Shortterm-othersProvisionforshort-terminvestment长期股权投资-股票投资Longtermequityinvestment-stocks长期股权投资

47、-其他股权投资Longtermequityinvestment-others长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds长期债券投资-其他债权投资Longtermsecuritiesinvestment-others长期投资减值准备Provisionforlong-terminvestment应收票据Notesreceivable应收股利Dividendsreceivable应收利息Interestreceivable应收帐款Tradedebtors坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors预付帐

48、款Prepayment应收补贴款Allowancereceivable其他应收款Otherdebtors坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors其他流动资产Othercurrentassets物资采购Purchase原材料Rawmaterials包装物Packingmaterials低值易耗品Lowvalueconsumbles材料成本差异Materialcostdifference自制半成品Self-manufacturedgoods库存商品Finishedgoods商品进销差价Differencebetweenpurchase&

49、;salesofcommodities委托加工物资Consignedprocessiongmaterial委托代销商品Consignment-out受托代销商品Consignment-in分期收款发出商品Goodsoninstalmentsales存货跌价准备Provisionforobsoletestocks待摊费用Prepaidexpenses待处理流动资产损益UnsettledG/Loncurrentassets待处理固定资产损益UnsettledG/Lonfixedassets委托贷款-本金Consignmentloan-principle委托贷款-利息Consignmentloan-

50、interest委托贷款-减值准备Consignmentloan-provision固定资产-房屋建筑物Fixedassets-Buildings固定资产-机器设备Fixedassets-Plantandmachinery固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures固定资产-运输设备Fixedassets-Automobiles累计折旧Accumulateddepreciation固定资产减值准备Impairmentoffixedassets工程物资-专用材料Projectmaterial-specifi

51、cmaterials工程物资-专用设备Projectmaterial-specificequipment工程物资-预付大型设备款Projectmaterial-prepaidforequipment工程物资-为生产准备的工具及器具Projectmaterial-toolsandfacilitiesforproduction在建工程Constructioninprogress在建工程减值准备Impairmentofconstructioninprogress固定资产清理Disposaloffixedassets无形资产-专利权Intangibleassets-patent无形资产-非专利技术In

52、tangibleassets-industrialpropertyandknow-how无形资产-商标权Intangibleassets-trademarkrights无形资产-土地使用权Intangibleassets-landuserights无形资产-商誉Intangibleassets-goodwill无形资产减值准备Impairmentofintangibleassets长期待摊费用Deferredassets未确认融资费用Unrecognizedfinancefees其他长期资产Otherlongtermassets递延税款借项Deferredassetsdebits应付票据Not

53、espayable应付帐款Tradecreditors预收帐款Adanvancesfromcustomers代销商品款Consignment-inpayables其他应交款Otherpayabletogovernment其他应付款Othercreditors应付股利Proposeddividends待转资产价值Donatedassets预计负债Accruedliabilities应付短期债券Short-termdebenturespayable其他流动负债Othercurrentliabilities预提费用Accruedexpenses应付工资Payrollpayable应付福利费Welfa

54、repayable短期借款-抵押借款Bankloans-Shortterm-pledged短期借款-信用借款Bankloans-Shortterm-credit短期借款-担保借款Bankloans-Shortterm-guaranteed一年内到期长期借款Longtermloansduewithinoneyear一年内到期长期应付款Longtermpayableduewithinoneyear长期借款Bankloans-Longterm应付债券-债券面值应付债券-债券溢价应付债券-债券折价应付债券-应计利息Bondpayable-ParvalueBondpayable-ExcessBondpa

55、yable-DiscountBondpayable-Accruedinterest长期应付款Longtermpayable专项应付款Specificpayable其他长期负债Otherlongtermliabilities应交税金-所得税Taxpayable-incometax应交税金-增值税Taxpayable-VAT应交税金-营业税Taxpayable-businesstax应交税金-消费税Taxpayable-consumabletax应交税金-其他Taxpayable-others递延税款贷项Deferredtaxationcredit股本Sharecapital已归还投资Investmentreturned利润分配-其他转入Profitappropriation-othertransferin利润分配-提取法定盈余公积Profitappropriation-statutorysurplusreserve利润分配-提取法定公益金Profitappr