美国CPA考试常用会计词汇学习之负债

注：各公司的会计项目编码可能会不同

负债 liabilities

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advance 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