English for accounting titles（常会计科目英文名）
第二部分 负债类                     Par two Liabilities
流动负债                            Current liabilities
短期借款                            Short-term loans
应付票据                            Notes payable
应付帐款                            Accounts payable
应付工资                            Accrued payroll
应付税金                            Taxes payable
应付股利                            Dividends payable
预算货款                            Advances from customers
其他应付款                          Other payables
预提费用                            Accrued expenses
职工奖励基金及福利基金              Staff and worders’ bonus and welfare fund
长期负债                            Long-term liabilities
长期借款                            Long-term loans
应付公司债                          Debentures payable
应付公司债溢价或折价                Premium or discount on debentures payable
 
第三部分 所有者权益类               Par Tree Investors’Equity
实收资本                            Paid-in capital
已归还投资                          Investm ent returned
资本公积                            Capital surplus
储备基金                            Reserve fund
企业发展基金                        Enterprise expansion fund
利润归还投资                        Profits capitalized on return of investment
本年利润                            Current year profit
未分配利润                          Undistributed profits
 
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