会计科目中英对照(编辑修改稿)

会计科目中英对照(编辑修改稿)内容摘要：

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 pensation 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 longterm 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 longterm 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 longterm 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 longterm 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 longterm 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 ine tax liabilities 2292 递延兑换利益 deferred foreign exchange gain 2293 业主 (股东 )往来 owners39。 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 longterm 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 longterm loans payable 2321 长期银行借款 longterm loans payable bank 2324 长期借款 业主 longterm loans payable owners 2325 长期借款 员工 longterm loans payable employees 2327 长期借款 关系人 longterm loans payable related parties 2328 长期借款 其它 longterm loans payable other 233 长期应付票据及款项 longterm notes and accounts payable 2331 长期应付票据 longterm notes payable 2332 长期应付帐款 longterm accounts payable 2333 长期应付租赁负债 longterm capital lease liabilities 2337 长期应付票据及款项 关系人 Longterm notes and accounts payable related parties 2338 其它长期应付款项 other longterm 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 payable 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 longterm liabilities 2388 其它长期负债 其它 other longterm 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 ine 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 3 业主权益 owners39。 equity 31 资本 capital 311 资本（或股本） capital 3111 普通股股本 capital mon stock 3112 特别股股本 capital preferred stock 3113 预收股本 capital collected in advance 3114 待分配股票股利 stock dividends to be distributed 3115 资本 capital 32 资本公积 additional paidin capital 321 股票溢价 paidin capital in excess of par 3211 普通股股票溢价 paidin capital in excess of par mon stock 3212 特别股股票溢价 paidin capital in excess of par preferred stock 323 资产重估增值准备 capital surplus from assets revaluation 3231 资产重估增值准备 capital surplus from assets revaluation 324 处分资产溢价公积 capital surplus from gain on disposal of assets 3241 处分资产溢价公积 capital surplus from gain on disposal of assets 325 合并公积 capital surplus from business bination 3251 合并公积 capital surplus from business bination 326 受赠公积 donated surplus 3261 受赠公积 donated surplus 328 其它资本公积 other additional paidin capital 3281 权益法长期股权投资资本公积 additional paidin capital from investee under equity method 3282 资本公积 库藏股票交易 additional paidin capital treasury stock transactions 33 保留盈余 (或累积亏损 ) retained earnings (accumulated deficit) 331 法定盈余公积 legal reserve 3311 法定盈余公积 legal reserve 332 特别盈余公积 special reserve 3321 意外损失准备 contingency reserve 3322 改良扩充准备 improvement and expansion reserve 3323 偿债准备 special res。