中国会计科目的中英文对照—负债类2（在线收听）

　　应交营业税 Business tax payable

　　应交消费税 Consumption tax payable

　　应交资源税 Resources tax payable

　　应交所得税 Income tax payable

　　应交土地增值税 Increment tax on land value payable

　　应交城市维护建设税 Tax for maintaining and building cities payable

　　应交房产税 Housing property tax payable

　　应交土地使用税 Tenure tax payable

　　应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable

　　应交个人所得税 Personal income tax payable

　　其他应交款 Other fund in conformity with paying

　　其他应付款 Other payables

　　预提费用 Drawing expense in advance

　　其他负债 Other liabilities

　　待转资产价值 Pending changerover assets value

　　预计负债 Anticipation liabilities

　　长期负债 Long-term Liabilities

　　长期借款 Long-term loans

　　一年内到期的长期借款 Long-term loans due within one year

　　一年后到期的长期借款 Long-term loans due over one year

　　应付债券 Bonds payable

　　债券面值 Face value, Par value

　　债券溢价 Premium on bonds

　　债券折价 Discount on bonds

　　应计利息 Accrued interest

　　长期应付款 Long-term account payable

　　应付融资租赁款 Accrued financial lease outlay

　　一年内到期的长期应付 Long-term account payable due within one year

　　一年后到期的长期应付 Long-term account payable over one year

　　专项应付款 Special payable

　　一年内到期的专项应付 Long-term special payable due within one year

　　一年后到期的专项应付 Long-term special payable over one year

　　递延税款 Deferral taxes