应交税金是根据税法规定应上缴的各种税款。是应付帐款的一种。主要包括应该交纳的产品税、增值税、城市维护建设税、营业税、资源税、所得税、调节税、盐税、烧油特别税等。为了反映各种税金的应交和实际交纳情况，应设置“应交税金”帐户进行核算。企业月终计算出当月应交纳的税款，贷(增)记该帐户，实际交纳时，借 (减)记该帐户，月末，余额在贷方，表示应交未交的各种税款，如为借方余额，则是多交的税 金。“应交税金”帐户还应按税金种类设置明细帐，进行明细分类核算。
应交税金
网络释义专业释义
所得税费不是财务费用(Financial expenses)，应该计算本期应交的所得税，借方计入所得税科目，贷方计入应交税金(Tax payable)-所得税科目。财务费用(Financial expenses)主要是利息收入和支出，银行
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... 其他长期负债Other long term liabilities 应交税金-所得税Tax payable - income tax 应交税金-增值税Tax payable - VAT ...
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... 应交税金-所得税Tax payable - income tax 应交税金-增值税Tax payable - VAT 应交税金-营业税Tax payable - business tax ...
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... 应交税金-其他Tax payable - others 递延税款贷项Deferred taxation credit 股本Share capital ...
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双语例句原声例句
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贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
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交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
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期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。
The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.
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People would invest in buildings solely for tax purposes because you could write off the depreciation on the building, so people were cynically setting up DPPs as tax shelters only.
人们可以仅仅为了避税而投资一幢大楼,因为你可以对大楼计提折旧,注,计提的折旧可以抵扣税前收益从而减少应交税金 所以讽刺的是DPP仅被当做了避税工具
应用推荐
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