美國CPA考試常用會計詞匯學習之負債

注：各公司的會計項目編碼可能會不同

負債 liabilities

21~ 22 流動負債 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 - 業主 short - term borrowings - owners

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

2117 短期借款 - 關系人 short - term borrowings - related parties

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

212 應付短期票券 short - term notes and bills payable

2121 應付商業本票 commercial paper payable

2122 銀行承兌匯票 bank acceptance

2128 其它應付短期票券 other short - term notes and bills payable

2129 應付短期票券折價 discount on short - term notes and bills payable

213 應付票據 notes payable

2131 應付票據 notes payable

2137 應付票據 - 關系人 notes payable - related parties

2138 其它應付票據 other notes payable

214 應付帳款 accounts pay able

2141 應付帳款 accounts payable

2147 應付帳款 - 關系人 accounts payable - related parties

216 應付所得稅 income taxes payable

2161 應付所得稅 income tax payable

217 應付費用 accrued expenses

2171 應付薪工 accrued payroll

2172 應付租金 accrued rent payable

2173 應付利息 accrued interest payable

2174 應付營業稅 accrued VAT payable

2175 應付稅捐 - 其它 accrued taxes payable - other

2178 其它應付費用 other accrued expenses payable

218~219 其它應付款 other payables

2181 應付購入遠匯款 forward exchange contract payable

2182 應付遠匯款 - 外幣 forward exchange contract payable - foreign currencies

2183 買賣遠匯溢價 premium on forward exchange contract

2184 應付土地房屋款 payables on land and building purchased

2185 應付設備款 Payables on equipment

2187 其它應付款 - 關系人 other payables - related parties

2191 應付股利 dividend payable

2192 應付紅利 bonus payable

2193 應付董監事酬勞 compensation payable to directors and supervisors

2198 其它應付款 - 其它 other payables - other

226 預收款項advance receipts

2261 預收貨款 sales revenue received in advance

2262 預收收入 revenue received in advance

2268 其它預收款 other advance receipts

227 一年或一營業周期內到期長期負債 long - term liabilities -current portion

2271 一年或一營業周期內到期公司債 corporate bonds payable - current portion

2272 一年或一營業周期內到期長期借款 long - term loans payable - current portion

2273 一年或一營業周期內到期長期應付票據及款項 long - term notes and accounts payable due within one year or one operating cycle

2277 一年或一營業周期內到期長期應付票據及款項-關系人 long-term notes and accounts payables to related parties - current portion

2278 其它一年或一營業周期內到期長期負債 other long - term lia - bilities - current portion

228~229 其它流動負債 other current liabilities

2281 銷項稅額 VAT received（or output tax）

2283 暫收款 temporary receipts

2284 代收款 receipts under custody

2285 估計售后服務/保固負債 estimated warranty liabilities

2291 遞延所得稅負債 deferred income tax liabilities

2292 遞延兌換利益 deferred foreign exchange gain

2293 業主（股東）往來 owners current account

2294 同業往來 current account with others

2298 其它流動負債 - 其它 other current liabilities - others

23 長期負債 long - term liabilities

231 應付公司債 corporate bonds payable

2311 應付公司債 corporate bonds payable

2319 應付公司債溢（折）價 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 - 業主 long - term loans payable - owners

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

2327 長期借款 - 關系人 long-term loans payable - related parties

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

233 長期應付票據及款項 long - term notes and accounts payable

2331 長期應付票據 long - term notes payable

2332 長期應付帳款 long - term accounts pay - able

2333 長期應付租賃負債 long - term capital lease liabilities

2337 長期應付票據及款項 - 關系人 Long - term notes and accounts payable - related parties

2338 其它長期應付款項 other long - term payables

234 估計應付土地增值稅 accrued liabilities for land value increment tax

2341 估計應付土地增值稅 estimated accrued land value incremental tax pay - able

235 應計退休金負債 accrued pension liabilities

2351 應計退休金負債 accrued pension liabilities

238 其它長期負債 other long-term liabilities

2388 其它長期負債 - 其它 other long - term liabilities - other

28 其它負債 other liabilities

281 遞延負債 deferred liabilities

2811 遞延收入 deferred revenue

2814 遞延所得稅負債 deferred income tax liabilities

2818 其它遞延負債 other deferred liabilities

286 存入保證金 deposits received

2861 存入保證金 guarantee deposit received

288 雜項負債 miscellaneous liabilities

2888 雜項負債 - 其它 miscellaneous liabilities - other