應付債券 Bonds payable

　　債券面值 Face value, Par value

　　債券溢價 Premium on bonds

　　債券折價 Discount on bonds

　　應計利息 Accrued interest

　　長期應付款 Long-term account payable

　　應付融資租賃款 Accrued financial lease outlay

　　一年內(nèi)到期的長期應付 Long-term account payable due within one year

　　一年后到期的長期應付 Long-term account payable over one year

　　專項應付款 Special payable

　　一年內(nèi)到期的專項應付 Long-term special payable due within one year

　　一年后到期的專項應付 Long-term special payable over one year

　　遞延稅款 Deferral taxes

　　所有者權益類 OWNERS'' EQUITY

　　資本 Capita

　　實收資本(或股本) Paid-up capital(or stock)

　　實收資本 Paicl-up capital

　　實收股本 Paid-up stock

　　已歸還投資 Investment Returned

　　公積

　　資本公積 Capital reserve

　　資本(或股本)溢價 Cpital(or Stock) premium

　　接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash donate reserve

　　股權投資準備 Stock right investment reserves

　　撥款轉入 Allocate sums changeover in

　　外幣資本折算差額 Foreign currency capital

　　其他資本公積 Other capital reserve

　　盈余公積 Surplus reserves

　　法定盈余公積 Legal surplus

　　任意盈余公積 Free surplus reserves

　　法定公益金 Legal public welfare fund

　　儲備基金 Reserve fund

　　企業(yè)發(fā)展基金 Enterprise expension fund

　　利潤歸還投資 Profits capitalizad on return of investment

　　利潤 Profits

　　本年利潤 Current year profits

　　利潤分配 Profit distribution

　　其他轉入 Other chengeover in

　　提取法定盈余公積 Withdrawal legal surplus

　　提取法定公益金 Withdrawal legal public welfare funds

　　提取儲備基金 Withdrawal reserve fund

　　提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion

　　提取職工獎勵及福利基金 Withdrawal staff and workers'' bonus and

　　welfare fund

　　利潤歸還投資 Profits capitalizad on return of investment

　　應付優(yōu)先股股利 Preferred Stock dividends payable

　　提取任意盈余公積 Withdrawal other common accumulation fund

　　應付普通股股利 Common Stock dividends payable

　　轉作資本(或股本)的普通股股利 Common Stock dividends change to

　　assets(or stock)

　　未分配利潤 Undistributed profit

2007年注冊會計師CPA考試高效復習五大絕招