美國CPA考試常用會(huì)計(jì)詞匯學(xué)習(xí)之負(fù)債

注：各公司的會(huì)計(jì)項(xiàng)目編碼可能會(huì)不同

負(fù)債 liabilities

21~ 22 流動(dòng)負(fù)債 current liabilities

211 短期借款 short - term borrowings（debt）

2111 銀行透支 bank overdraft

2112 銀行借款 bank loan

2114 短期借款 - 業(yè)主 short - term borrowings - owners

2115 短期借款 - 員工 short - term borrowings - employees

2117 短期借款 - 關(guān)系人 short - term borrowings - related parties

2118 短期借款 - 其它 short - term borrowings - other

212 應(yīng)付短期票券 short - term notes and bills payable

2121 應(yīng)付商業(yè)本票 commercial paper payable

2122 銀行承兌匯票 bank acceptance

2128 其它應(yīng)付短期票券 other short - term notes and bills payable

2129 應(yīng)付短期票券折價(jià) discount on short - term notes and bills payable

213 應(yīng)付票據(jù) notes payable

2131 應(yīng)付票據(jù) notes payable

2137 應(yīng)付票據(jù) - 關(guān)系人 notes payable - related parties

2138 其它應(yīng)付票據(jù) other notes payable

214 應(yīng)付帳款 accounts pay able

2141 應(yīng)付帳款 accounts payable

2147 應(yīng)付帳款 - 關(guān)系人 accounts payable - related parties

216 應(yīng)付所得稅 income taxes payable

2161 應(yīng)付所得稅 income tax payable

217 應(yīng)付費(fèi)用 accrued expenses

2171 應(yīng)付薪工 accrued payroll

2172 應(yīng)付租金 accrued rent payable

2173 應(yīng)付利息 accrued interest payable

2174 應(yīng)付營業(yè)稅 accrued VAT payable

2175 應(yīng)付稅捐 - 其它 accrued taxes payable - other

2178 其它應(yīng)付費(fèi)用 other accrued expenses payable

218~219 其它應(yīng)付款 other payables

2181 應(yīng)付購入遠(yuǎn)匯款 forward exchange contract payable

2182 應(yīng)付遠(yuǎn)匯款 - 外幣 forward exchange contract payable - foreign currencies

2183 買賣遠(yuǎn)匯溢價(jià) premium on forward exchange contract

2184 應(yīng)付土地房屋款 payables on land and building purchased

2185 應(yīng)付設(shè)備款 Payables on equipment

2187 其它應(yīng)付款 - 關(guān)系人 other payables - related parties

2191 應(yīng)付股利 dividend payable

2192 應(yīng)付紅利 bonus payable

2193 應(yīng)付董監(jiān)事酬勞 compensation payable to directors and supervisors

2198 其它應(yīng)付款 - 其它 other payables - other

226 預(yù)收款項(xiàng)advance receipts

2261 預(yù)收貨款 sales revenue received in advance

2262 預(yù)收收入 revenue received in advance

2268 其它預(yù)收款 other advance receipts

227 一年或一營業(yè)周期內(nèi)到期長期負(fù)債 long - term liabilities -current portion

2271 一年或一營業(yè)周期內(nèi)到期公司債 corporate bonds payable - current portion

2272 一年或一營業(yè)周期內(nèi)到期長期借款 long - term loans payable - current portion

2273 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng) long - term notes and accounts payable due within one year or one operating cycle

2277 一年或一營業(yè)周期內(nèi)到期長期應(yīng)付票據(jù)及款項(xiàng)-關(guān)系人 long-term notes and accounts payables to related parties - current portion

2278 其它一年或一營業(yè)周期內(nèi)到期長期負(fù)債 other long - term lia - bilities - current portion

228~229 其它流動(dòng)負(fù)債 other current liabilities

2281 銷項(xiàng)稅額 VAT received（or output tax）

2283 暫收款 temporary receipts

2284 代收款 receipts under custody

2285 估計(jì)售后服務(wù)/保固負(fù)債 estimated warranty liabilities

2291 遞延所得稅負(fù)債 deferred income tax liabilities

2292 遞延兌換利益 deferred foreign exchange gain

2293 業(yè)主（股東）往來 owners current account

2294 同業(yè)往來 current account with others

2298 其它流動(dòng)負(fù)債 - 其它 other current liabilities - others

23 長期負(fù)債 long - term liabilities

231 應(yīng)付公司債 corporate bonds payable

2311 應(yīng)付公司債 corporate bonds payable

2319 應(yīng)付公司債溢（折）價(jià) premium（discount）on corporate bonds payable

232 長期借款 long-term loans payable

2321 長期銀行借款 long - term loans payable - bank

2324 長期借款 - 業(yè)主 long - term loans payable - owners

2325 長期借款 - 員工 long - term loans payable - employees

2327 長期借款 - 關(guān)系人 long-term loans payable - related parties

2328 長期借款 - 其它 long-term loans payable - other

233 長期應(yīng)付票據(jù)及款項(xiàng) long - term notes and accounts payable

2331 長期應(yīng)付票據(jù) long - term notes payable

2332 長期應(yīng)付帳款 long - term accounts pay - able

2333 長期應(yīng)付租賃負(fù)債 long - term capital lease liabilities

2337 長期應(yīng)付票據(jù)及款項(xiàng) - 關(guān)系人 Long - term notes and accounts payable - related parties

2338 其它長期應(yīng)付款項(xiàng) other long - term payables

234 估計(jì)應(yīng)付土地增值稅 accrued liabilities for land value increment tax

2341 估計(jì)應(yīng)付土地增值稅 estimated accrued land value incremental tax pay - able

235 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities

2351 應(yīng)計(jì)退休金負(fù)債 accrued pension liabilities

238 其它長期負(fù)債 other long-term liabilities

2388 其它長期負(fù)債 - 其它 other long - term liabilities - other

28 其它負(fù)債 other liabilities

281 遞延負(fù)債 deferred liabilities

2811 遞延收入 deferred revenue

2814 遞延所得稅負(fù)債 deferred income tax liabilities

2818 其它遞延負(fù)債 other deferred liabilities

286 存入保證金 deposits received

2861 存入保證金 guarantee deposit received

288 雜項(xiàng)負(fù)債 miscellaneous liabilities

2888 雜項(xiàng)負(fù)債 - 其它 miscellaneous liabilities - other