2011國(guó)際商務(wù)師考試輔導(dǎo)：實(shí)用會(huì)計(jì)英語(yǔ)（4）
來(lái)源：育路教育網(wǎng)發(fā)布時(shí)間：2011-04-13 09:23:28
為了幫助考生系統(tǒng)的復(fù)習(xí)國(guó)際商務(wù)師課程 全面的了解國(guó)際商務(wù)師考試的相關(guān)重點(diǎn)，小編特編輯匯總了 2011年國(guó)際商務(wù)師相關(guān)資料 希望對(duì)您參加本次考試有所幫助！！
減免稅款 Tax deduction
銷(xiāo)項(xiàng)稅額 Substituted money on VAT
出口退稅 Tax reimbursement for export
進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT
出口抵減內(nèi)銷(xiāo)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(yíng)業(yè)稅 Business tax payable
應(yīng)交消費(fèi)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(hù)建設(shè)稅 Tax for maintaining and building cities payable
應(yīng)交房產(chǎn)稅 Housing property tax payable
應(yīng)交土地使用稅 Tenure tax payable
應(yīng)交車(chē)船使用稅 Vehicle and vessel usage license plate tax（VVULPT） payable
應(yīng)交個(gè)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(fèi)用 Drawing expense in advance
其他負(fù)債 Other liabilities
待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value
預(yù)計(jì)負(fù)債 Anticipation liabilities
長(zhǎng)期負(fù)債 Long-term Liabilities
長(zhǎng)期借款 Long-term loans
一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year
一年后到期的長(zhǎng)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(jià) Premium on bonds
債券折價(jià) Discount on bonds
應(yīng)計(jì)利息 Accrued interest
長(zhǎng)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(zhǎng)期應(yīng)付 Long-term account payable due within one year
一年后到期的長(zhǎng)期應(yīng)付 Long-term account payable over one year
專(zhuān)項(xiàng)應(yīng)付款 Special payable
一年內(nèi)到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable due within one year
一年后到期的專(zhuān)項(xiàng)應(yīng)付 Long-term special payable over one year
遞延稅款 Deferral taxes
